2005 (9) TMI 450

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..... ent. [Order per : Jyoti Balasundaram, Vice-President]. This is an appeal against the order of the Commissioner of Customs (Appeals), who has held that Deodoriser LTC Catalyst imported by the appellants herein, seeking clearance under chapter heading 3815.19 of the Customs Tariff Act as catalyst is not a catalysts but deodorizer falling under heading 6815.99. 2. None appears for the app .....

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..... process, chapter-heading 3815.19 is appropriate heading under which goods are to be classified. However, on perusal of the literature filed before us, we find that the goods are cleared as Deodorizer although working on principle of catalyst. Therefore, the classification arrived at by the authorities below is required to be upheld. Thus, we uphold the impugned order and reject the appeal. - - .....

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