2012 (4) TMI 67

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..... oods have not undergone any preparation and nothing contradictory evidence is brought by revenue to discard the observation of first appellate authority. Classification under heading 2501 is upheld – Decided against the Revenue. - C/24/2011 - C/A/55/2012-Cus.(PB) - Dated:- 10-2-2012 - Sh. D. N. Panda, Sh. Rakesh Kumar, JJ. Sh. B.L. Soni, DR for the appellant. Sh. Sudhir Malhotra with .....

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..... 10 is mineral drops 60 ml. each bottle RSP LE (Salinesolution) (30 bottle x 6 ml.). These are liquids and the appellant made an averment that the goods are sea water containing natural mineral. Few drops i.e. 5 to 15 are added to fresh water for human intake twice a day. That curbs deficiency of mineral in the body. The intake of the impugned goods does not any way has adverse impact in the body. .....

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..... ods being natural sea water has not gone any preparation to be called as food preparation or any other preparation.. There is no test report brought out by Revenue to discharge burden of proof to claim that the goods in question submit to tariff entry 2106 and also to satisfy that it is a preparation with or without certain composition. and has undergone process. In such circumstances, stand of re .....

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