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TMI Blog2002 (12) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri M.K. Gupta, Jt. C.D.R, for the Respondent. [Order per : C. Satapathy, Member (T)] - Shri M.H. Patil, learned Advocate appearing for the appellants submits as follows :- (1) L-3 Ketothreohexuronic Acid Lactone (crude) imported by the appellants at Chennai have been classified as Vitamin C under Heading 2936.27 and charged. to Anti-dumping duty under Notification No. 104/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , nor can the same be used as Vitamin C for human consumption. (4) The Anti-dumping Notification No. 104/2000 imposes Anti- dumping duty on Vitamin C falling under sub-heading 2936.27 but not on its raw material or on crude form. (5) If it was the intention of the Government to charge Anti-dumping duty on raw materials for Vitamin C, the Government would have specifically notified Vitamin C in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cochin v. Arvind Export (P) Ltd. - 2001 (130) E.L.T. 54 (Tri. - LB). (2) Tubex India Pvt. Ltd. v. C.C.E., Patna - 2001 (130) E.L.T. 382 (Tri. - Kolkata). (3) Mekastar Telematics Ltd. v. C.C., New Delhi - 2001 (130) E.L.T. 285 (Tri. - Del.). (4) National Radio and Electronics Company Ltd. v. C.C.E., Aurangabad - 2000 (119) E.L.T. 746 (Tribunal). (5) Intrade Impex Private Limited v. C.C., Indor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported products are classifiable as Vitamin C even though the same may have impurity and may not be of Pharmacopoeia grade. (3) The appellants did not declare the product as Vitamin C in the Bill of Entry but merely stated its chemical name and claimed assessment under sub-heading 2918.90 and claimed exemption applicable to Carboxylic Acid and thereby misled the department and suppressed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one month and report compliance on 15-1-2003. Subject to such pre-deposit being made and compliance reported, pre-deposit of the balance duty and penalty shall remain waived and the regular hearing of the case will be taken up on 15-1-2002. While directing to make the aforesaid pre-deposit, we have taken into account the fact that seized goods valued at Rs. 25,09,550/- have been confiscated and ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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