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TMI Blog2016 (9) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, it contains some impurities, and is not pure iodine - goods imported by the appellant qualifies as crude iodine, hence eligible for exemption claimed by them under Advance License Scheme – appeal allowed – decided in favor of appellant. - Appeal No. C/501/04 - Final Order No. A/89518/2016-WZB/CB - Dated:- 26-8-2016 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Mayur Shroff, Advocate for Appellant Shri Ahibaran, Addl. Commissioner (AR) for Respondent ORDER Per Ramesh Nair This appeal is filed by the appellant, M/s Champa Purie-Chem Industries, against Order-in-Appeal No. 27/2004-MCH dated 19.2.2004 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that the same is of pharmaceutical grade on the basis of DYCC's report. He submits that the dispute is not whether it is a pharmaceutical grade or otherwise, the issue is only whether the goods imported by the appellant is crude iodine or other than crude iodine. He submits that the goods in question is undisputedly having purity of 99.9% and remaining 0.1% is consisting of chlorine, bromine and non-volatile matter. Therefore, being 99.9%, it is crude iodine in the prilled form. He submits that report of DYCC relied upon by the Department is not on the basis of independent test of the product but it is only on the basis of the supplier s certificate of analysis. The opinion does not give any reasoning that why the impugned good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, Shri Ahibaran, learned Addl. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that in the Advance License, the description of imported item is crude iodine whereas the goods imported by the appellant is iodine having 99.9% purity and as per the opinion of DYCC, it is other than crude iodine, that s why the appellant is not entitled for exemption under the advance license scheme. 5. We have carefully considered the submissions made by both sides. We find that the entire case was made out by the Revenue on the basis of an opinion given by DYCC, wherein on the basis of specification of the product, it was opined that the product is pharmaceutical grade iodine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crude iodine. In the present case, the goods admittedly having iodine assay 99.9% also contain chlorine and bromine and non-volatile matter, therefore, it contains some impurities. Consequently, it is not a pure iodine. 5.1 We have also gone through the Website and found that the iodine prills having 99.9% purity is considered in the commercial paralance as crude iodine prills. One of the examples taken from the website http://m.alibaba.com, is reproduced below:- 6. In view of the above, we are of the considered view that the goods imported by the appellant qualifies as crude iodine, hence eligible for exemption claimed by them under Advance License Scheme. The impugned order is set aside and the appeal is allowed. ( Pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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