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TMI Blog1984 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... are treated as Appeals. The goods imported in all the four appeals are alike and common issue is involved in all these appeals which has arisen out of the consolidated order of the Appellate Collector, Bombay, so, we dispose of all these four appeals by this common order. Copy of the order will be placed in each file. 2. As per the contention of the Appellants in all these 4 appeals, they had imported consignments of liquid paraffin USP grade during the period September, 1978 to December, 1978 and the original assessment for the purpose of countervailing duty had been done under Item 11(A) CET. The Appellants challenged the recovery of the countervailing duty by filing refund claims on the ground that the goods are liquid paraffin of USP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicated that the goods conformed to the USP tests. According to him, the ARCO Prime Oils pamphlets clearly show that ARCO Prime Oils meet or exceed the requirements set forth in the Food and Drug Administration s Food Additive Regulations. According to Shri Deshpande, from the invoices of the imported goods, it is evident that the goods imported was ARCO Prime 350. ARCO Prime 350 has passed the USP test of liquid paraffin of medicinal grade falling under Item 68 of CET and resultantly entitled to be passed free of countervailing duty. 8. Regarding the observations of the Appellate Authority that the packages were not market as BP or USP, Shri Deshpande submitted that though the packages were not marked as BP or USP but the test certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers literature, ARCO Prime Oils are white, paraffinic base, food grade mineral oils. They meet or exceed requirements as set forth in the Food and Drug Administration s Food Additive Regulations, Section 121.1146 and 121.2589(9). On the basis of the description given by the suppliers in the literature of this product, the appellants claim that these goods conform to the USP test and hence classifiable under Item 68 CET as liquid paraffin, of medicinal grade. Whereas Department says that as per the test report mentioned on the Bills of Entry, the product was having a viscosity of less than 100 seconds at 100 F and, therefore, its proper classification would be under Item 8 CET. 11. The point which requires determination is whether these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t all the characteristics of a product mentioned under Item 8 of CET have been fulfilled are against the record. Had there been any such test report, existing at the time of the import of the goods bringing these goods within the purview of Item 8 CET, the Department would have assessed the goods under Item 8 CET instead of placing them under Item 11A CET for the purpose of additional Customs duty. This classifications, the Department changed later on to Item 8 CET without any basis. When these goods neither fall under Item 8 CET nor under Item 11A CET then the residuary item which remains available is Item 68 of CET. In order to show that these goods squarely fall under Item 68 CET, admittedly, the appellants produced the test certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original bills of entry covering the goods showed that the product had a viscosity of less than 100 seconds at 100 F. The bills of entry were apparently with the importers (the appellants) till the payment of duty but they would not seem to have contested the test results. (ii) Before the Assistant Collector, the importers expressed a doubt about the test results and wanted the matter to be referred to the Chemist and wished to have a personal discussion with him. As desired, the matter was referred to the Chemist. They were given an opportunity by the Chemist to discuss the matter but they would appear not to have availed themselves of the opportunity. If there was any reason to doubt the results of the test conducted by the Customs La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are seen from the record to be a proprietary or branded product of Atlantic Richfield Company, USA. According to the Tribunal s Order in Lubri-Chem Industries Pvt. Ltd., Bombay v. Collector of Central Excise, Bombay - 1983 E.L.T. 2408 - such branded liquid paraffin conforming to pharmaceutical grades would fall for classification under Item 14E of the CET ( Patent or Proprietary Medicine ), Of course, such a plea has not been taken up in these proceedings. But, the Order shows that Item 68 CET is not appropriate. 15. Considering the above circumstances, I do not see any reason to discard the Customs Laboratory test results. In this view of the matter, I do not see any reason to interfere with the impugned orders. The appeals, therefore, f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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