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Issues:
Classification of imported product as "artificial wax" under Chapter 34 vs. "fatty alcohol" under Chapter 15 of the Customs Tariff Act, 1975 and consequent refund claim rejection. Detailed Analysis: 1. The appeal was against the classification of "Behenyl Alcohol C 22 70%" as "artificial wax" under Heading No. 34.01/07(2) of the Customs Tariff Act, instead of as a "fatty alcohol" under Chapter 15, leading to the rejection of the refund claim by the appellants. 2. The lower authorities determined the product to be a fatty alcohol with characteristics of artificial wax, justifying the classification under Chapter 34. However, the appellants sought a refund of additional customs duty, citing a customs notification exempting goods falling under Chapter 15 but not Chapter 34 from such duty. 3. The appellants were not present, but their Counsel submitted written arguments. The Tribunal heard the respondent and reviewed the records. 4. Reference was made to a previous Tribunal order regarding the classification of fatty alcohols, emphasizing that they are more specifically covered under Chapter 15 than Chapter 34. 5. The classification under heading 34.01/7(2) was contested, with arguments based on the CCCN explanatory note under heading 15.10 supporting the classification as artificial wax due to the product's characteristics. 6. The Tribunal highlighted that while CCCN explanatory notes are useful for understanding, the legal text of the Schedule takes precedence over them. 7. Statutory Note 1(d) to Chapter 15 excludes fatty acids, prepared waxes, and other goods falling within Section VI, indicating that if the goods fall under Section VI, they are out of Chapter 15. 8. The Tribunal deliberated on whether the product should be classified as "fatty alcohols" or "artificial waxes," emphasizing that the invoice description as "fatty alcohol" is prima facie evidence of the product's trade classification. 9. After assessing the evidence, the Tribunal concluded that heading 15.08/13 was more appropriate than heading 34.01/7(2), thereby allowing the appeal and granting relief to the appellants by setting aside the impugned order.
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