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Issues: Correct classification of the product "ROVIMIX - Stay C(L Ascorbyl-2 Polyphosphate)" under the Customs Tariff Act, 1975.
In this case, the main issue is the correct classification of the product "ROVIMIX - Stay C(L Ascorbyl-2 Polyphosphate)" under the Customs Tariff Act, 1975. The lower authority classified the product as derivatives of Vitamin C under sub-heading 2936.27, while the appellants argued that it should be classified under sub-heading 2309.00 as premixes meant for use in animal feed. The appellants contended that the product is a compound composition of Vitamin C and phosphates, meant for use in animal feed as a premix. They relied on literature, the endorsement of the Asstt. Drug Controller, and HSN Explanatory Notes to support their classification argument. They also raised concerns about the non-furnishing of the technical opinion of the Deputy Chief Examiner's report, alleging a violation of natural justice principles. The Revenue argued that the product does not fall under Chapter 23 for classification, as it should be obtained by processing vegetable or animal materials, which is not the case with the product in question. They also pointed out that sub-heading 2936.27 refers to Vitamin C and its derivatives, which the appellants disputed based on the composition of the product. The Tribunal found merit in the appellants' argument regarding the non-application of mind by the ld. Collector, who relied solely on the Deputy Chief Chemist's report without considering other evidence. The Tribunal also agreed with the appellants that the product should be classified based on detailed chapter notes under Chapter 29. Consequently, the Tribunal remanded the case to the Collector (Appeals) for a fresh adjudication, emphasizing the need for the appellants to be heard before a final decision is made. Ultimately, the appeal was allowed by remand.
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