2010 (10) TMI 173

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..... s 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 - appellants are entitled to exemption under the impugned Notification - orders are set aside and the appeal is allowed with consequential benefit to the appellants - C/41/2004 - 1084/2010 - Dated:- 13-10-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranj .....

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..... called for the product literature given by the appellants and on the basis of the same he has given an opinion that the product is a mixture of Sodium/Calcium salt of Ascorbyl Phosphate and that the Ascorbyl Phosphate is different from its Calcium and Sodium salt. 3. On the basis of such opinion given by the Chemical Examiner, the concessional rate of duty has been denied to the appellants by th .....

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..... ion 2 protects vitamin C from destruction by oxidation and that the product contains primarily the monophosphate ester of L- ascorbic acid, with very small quantities of diphosphate ester and traces of triphosphate ester. In the product data, contemporaneously submitted before the original authority, it describes the product to be Ascorbil Polyphosphate. Even the literature submitted by the learne .....

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