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TMI Blog2017 (4) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... e product under Chapter 21 - except the test report no material was produced by the appellant to counter the claim of the Revenue - the product is correctly classified under CTH 2106 and not 3302 - appeal dismissed - decided against appellant. - C/563/2005-Mum - Final Order No. A/93549/2016-WZB/CB and Misc. Order No. M/93550/2016-WZB/CB - Dated:- 31-10-2016 - Shri Ramesh Nair, Member (J) and C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 3302 should also be of plant or leaves. Since the origin of butter flavouring was not plant origin, the goods were classified under CTH 2106 90 60. The adjudicating authority while classifying the goods namely, butter flavouring relied upon the test report received from Dy. Chief Chemist Lab under Test Report No. 27/Gr.2B-II, dated 2-9-2004 according to which the sample is anhydrous milk fat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant submits that the product mainly consists of synthetic chemicals like proponic acid and chemicals like lactones which gives butter like odour. The test report also states that the sample is in the form of colourless liquid having butter like flavour. The report further states that the product is a preparation consisting of mixtures of chemicals. Therefore, it is correctly classifiable under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under dispute. As per Chapter Note (2) of Chapter 33 the product should be of plant origin. In the present case, the ingredients i.e. butter fat is not a plant origin. Therefore, in our considered view the lower authorities have correctly classified the product under Chapter 21. The relevant finding of the learned Commissioner (Appeals) is reproduced below. I have gone through the records of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t no material was produced by the appellant to counter the claim of the Revenue. As regards the judgment relied upon by the learned Counsel, on going through the judgment, we find that the facts of the said judgment as well as the product is different from the product of the appellant. Therefore, the ratio of the judgment is not applicable. As per our above discussion and concurrent findings of bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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