2010 (10) TMI 173

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..... Sisupal, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants imported the impugned goods namely "Rovimix Stay - C 35" claiming the same to be "Ascorbyl Polyphosphate" claiming the concessional duty under Notification No. 23/98 (Sl. No. 18 - List I - Item 3). The impugned goods were assessed provisionally and the samples were se .....

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..... that the Chemical Examiner's report does not come anywhere near identifying the compound by name and that the denial of the concessional rate of duty on the strength of such expert opinion was prima facie not sustainable. 4. In the absence of any definite chemical test result to the contrary, we have looked at the product literature submitted by the appellants as well as the submission made .....

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..... the descriptions in the product literature, we are of the view that the impugned goods under import is nothing but Ascorbyl Polyphos phate specified under List-I, Item No. 3 against Sl. No. 18 of the impugned Notification No. 23/98. Hence, we are of the view that the appellants are entitled to exemption under the impugned Notification. Consequently, the impugned orders are set aside and the appea .....

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