9911796707
TMI Blog2011 (6) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... apter sub heading 34029020. - C/355/2007 - - - Dated:- 22-6-2011 - Mr. M.V. Ravindran, Mr. M. Veeraiyan JJ. Present for the Appellant: Shri Fateh Singh, SDR PER: M.VEERAIYAN This is an Appeal by the department against the order-in-appeal No.146-147/CUS/APPL/KNP/07 dt.23.3.07 of the Commissioner (Appeals). 2. Heard learned SDR. None appears for the respondents inspite of notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... skins or other materials'. The respondents contested the show cause notices an produce the test report obtained from Central Leather Research Institute (CLRI), according to which active function is subsidiary to the main function of fat liquoring oil. The original authority confirmed classification as proposed in the show cause notice and finalized assessment of bill of entry and demanded differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould not be treated as 'Sulphonated Fish Oil' and considering the use of these items for the purpose of fat liquoring, they should be treated as falling under chapter sub heading 34039100. In this regards, he relied on the decision of the Tribunal in the case of M/s. Associated Finishing Agency vs. CC, Chennai reported in CESTAT-MAD and the decision in the case of Prema Colors Chemicals vs. CC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct, whether the same is used for fat liquoring or other purpose, will be relevant only if the said product goes outside the description of 'Sulphonated Fish Oil'. There is no expert opinion relied upon as to the different uses of the 'Sulphonated Fish Oil'. The technical opinion relied upon in respect of ADUVAX LB describe the nature of the product as #oil based on Sulphonated Fish Oil'. At the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was found on test by the Customs Lab to be 'fat liquor' and not 'Sulphonated Fish Oil'. Similarly, the decision of the Tribunal in the case of Prema Colors Chemicals is on the appreciation of fact that the sample of the product in the said case did not shown the presence of 'Sulphonated Fish Oil'. These two cases therefore, are clearly distinguishable from the facts of the present case. 8. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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