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TMI Blog2012 (8) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and this is the only product they have imported which does not have purity as natural gum arabic is having purity. Therefore, the gum arabic waste/reject is only a natural gum and as per the Board s clarification dated 28/06/2007 CVD is not leviable on gum arabic in raw form. Therefore, they are not liable to pay CVD on the imported goods – appeal allowed - C/14 & 15/2011 - A/37-38/2012-WZB/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported Gum Arabic Waste/Rejects . The said order was challenged by the appellant before the Commissioner (Appeals) who rejected their claim and confirmed the adjudication order. Therefore, the appellant are in appeal before us. 3. Shri Krishan Kumar, advocate/learned counsel appeared for the appellant before us and submitted that the first appellate authority has rejected their claim for no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion dated 28/06/2007 CVD is not leviable on gum arabic in raw form. Therefore, they are not liable to pay CVD on the imported goods. He further submitted that the case law relied upon by the Commissioner (Appeals) in the case of Oriental Tiles (supra) was reversed by the Division Bench of the hon ble Calcutta High Court reported in 2007 (3) CHN 799 = MANU/WB/0566/2006 and without considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by describing the goods as Gum Arabic Waste/Rejects and classifying the same under Chapter Heading 1301 2000. The same was assessed holding that the appellant are liable to pay CVD on them. While assessing and confirming the liability to payment of CVD, no sample has been drawn and the basis for arriving that CVD is payable was not communicated to the appellant as they have claimed classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant. We, further find that the decision in the case of Oriental Tiles (supra) relied upon by the first Appellate Authority has been overruled by the Division Bench of the hon ble High Court of Calcutta and the same cannot be relied upon. 8. In view of these observations, we set aside the impugned orders and allow the appeals filed by the appellant with consequential relief, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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