9911796707
TMI Blog1996 (5) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... droxy 3-Methoxy Benzaldehyde)" as decided by the lower authority or it is classifiable under sub-heading 2912.49 as "other" under the group heading "aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function." Further question involved is valuation of the goods imported hereunder. 2. We find that the impugned order has been passed ex parte although it appears that a number of opportunities had been given to the appellants herein to furnish their reply to show-cause notice as well as for appearance for personal hearing. But it appears that the appellants did not avail of the said opportunities, mainly on the ground that copies of the certain documents relied on in the show-cause notice and the supplementary show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted goods are different from the goods declared by the appellants. It is, further, urged that the chemical structure of the aromatic chemical can only be found by the method of spectroscopy. There is no indication in any of the test reports, according to the ld. Advocate, that the laboratory concerned on whose test report the department has relied on has carried out 'spectroscopy' on the sample. 3.2 As regards the valuation of goods ld. Advocate has submitted that when the appellant's goods are different in chemical structure having different physical and chemical properties, its value cannot be compared with the value of the other goods namely 'Vanillin' relied upon by the department. The evidence produced by the department for val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods can be considered to be derivatives of Vanillin (4-Hydroxy and 3-Methoxy Benzoldehyde) as described under tariff sub-heading 2912.41. In our views, this enquiry is imported inasmuch as the classification of the goods would also depend on the sub-heading note relating to "derivatives" given in chapter note of Chapter 29. The said sub-heading note is as follows :- "Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specifically covered by any other sub-heading and that there is no residual sub-heading named "Other" in the series of sub-headings concerned." 6.&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X
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