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TMI Blog2016 (12) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... aching earth may or may not be Decolourising earth but Chapter Heading 382090 covered Activated Natural Mineral Products wherein the goods can be classified. In the case in hand, there is nothing on record to show that samples of the imported goods were drawn and analysed to arrive at a conclusion that these products are Activated Natural Mineral. In the absence of any cogent evidence to show that the product would merit classification under Chapter Heading 382090, we hold that the impugned order is correct and does not require any interference - appeal dismissed - decided against Revenue. - C/638/2006-Mum - A/94173/16/CB - Dated:- 3-11-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Raju, Member (Technical) Shri M.K. Mall, Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extended period is also incorrect. 4. After hearing the submissions made by learned D.R. we find that the case of Revenue has no merits inasmuch as the first appellate authority has recorded a detailed reasoning which is as under:- Similarly, appellant has relied upon many other judgement where it was clearly held that where the full description is given o the basis of which classification was done, subsequent re-classification of the same product under different tariff heading on the basis of same declaration cannot be considered as mis-declaration, further where description or correct chemical name of the product is given then there can be no case of mis-declaration. Here appellant has much strong case, as there is no evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving them copy of the test report or analysis report without waiting for reply to show-cause notice and without giving them personal hearing, so it is held that order was passed in complete violation of principles of natural justice. In the order it was mentioned that copy of the bill of entry was supplied but there is no mention as to why the copy of the test report or analysis report was not supplied to them hence order-in-original is liable to be dismissed on this ground also. 4.1 As against the above recorded factual findings of the first appellate authority we find the Grounds of Appeal of the department is not contraverting the same by any other evidence in the support of department. It is also to be noted that the appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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