9911796707
TMI Blog2008 (2) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The relevant facts, in brief, are as follows : (a) The respondent was manufacturing a product known as Micro Crystalline Cellulose Powder . The dispute involved was whether the item manufactured by them should fall under 2942.00 as claimed by the respondent or it would fall under Chapter 3912.90 as claimed by the Department. (b) This issue relating to the period October, 1989 to March, 1990 was decided by the original authority in favour of the assessee vide his order dated 24-1-91 and upheld by the Commissioner (Appeals) vide his order dated 14-12-92 and further upheld by the CEGAT vide its order dated 16-7-98. (c) 16 show cause notices issued over a period of time covering the period from February 1991 to 1997 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chief Chemist, New Delhi has given his opinion on this issued that microcrystalline cellulose powder is primarily in cellulose obtained by particularly T. Polymerised cellulose raw material by heterogeneous hydrolysis up to the level off DP . 1. I have gone through the Director (Revenue - Laboratories), New Delhi s report and manufacturing process and its is observed that the product is correctly classifiable under ch./sub-heading No. 3912.90 as cellulose. The report from Director (Revenue - Laboratories), New Delhi suggest that microcrystalline cellulose powder (MCCP) is primarily a cellulose, as such it confirm that the classification of the said product under Chapter - 39. 2. On going through the rule of interpretati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt portion of the findings is reproduced below : 4. We have considered the submissions of both the sides. Heading 39.12 of the Central Excise Tariff refers to cellulose and its chemical derivatives and cellulose otherwise not elsewhere specified or included in primary form No evidence has been adduced by the department to prove that the impugned product is cellulose or its chemical derivatives in primary form. Chapter Note 6(b) to Chapter 39 is also not applicable to the present case as according to the Note primary form include also primary form obtained form conversion of another primary form falling under the same heading. No evidence has been brought on record to prove that the product has been obtained by converting from one prima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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