2011 (6) TMI 419

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..... three Appeals by the department involve common issues and therefore are being dealt with by this common order. 2. Heard learned SDR. None appears for the respondents inspite of notice. 3. The relevant facts in brief are that the respondents imported goods claiming to be Sulphonated Fish Oil seeking classification under chapter sub heading 34029020. The imported products were in fact declared in .....

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..... dents contested the show cause notices and produced test reports obtained from Central Leather Research Institute (CLRI), according to which surface active function is subsidiary to the main function of fat- liquoring. The original authority confirmed classification as proposed in the show cause notices and finalized assessment of bills of entry and demanded differential duty. On appeal to the Com .....

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..... 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, Chennai .....

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..... ther 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 same time .....

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..... n 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 view of the .....

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