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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 ..... Sanjay Kalara, Appraiser (AR) for the respondent Per: Ashok Jindal: The appellant are in appeal against the impugned order confirming levy of CVD on Gum Arabic waste imported by the appellant. As common issue is involved in both the appeals, therefore, both the appeals are taken up together and are being disposed of by a common order. 2. The facts of the case are that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess/manufacture or by nature and also rejected the claim following the decision of the hon ble Calcutta High Court in the case of Oriental Tiles vs. UOI 2005 (180) ELT 316 (Cal.). He further submitted that the gum arabic is a natural gum and not liable for CVD as it is extracted from the tree itself by making hole on the tree and some part of the gum which drops on the soil, that becomes gum ara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was strongly opposed by Shri Sanjay Kalara, AR, on behalf of the Revenue and submitted that the appellant has not claimed that the product is a natural gum at the time of filing of Bill of Entry and they had not been able to prove that the impugned goods are natural gum. Therefore, the impugned order has to be upheld. He further contends that they did not produce the test report, the country of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gum Arabic . We find force in the contention of the learned advocate, who has explained how the Gum Arabic Waste/Rejects was obtained and he has explained that while obtaining natural gum, a hole has to be made in the tree and gum comes out and some of the gum falls on the soil and that gum, which fell on the soil is called as Gum Arabic Waste/Rejects . In the absence of any test report, we hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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