9911796707
TMI Blog2017 (9) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant’s goods are also capable of being bought and sold without any chemical composition comparison alongwith competitive shelf life study - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19/05/2017, the Tribunal recorded the following finding :- "10. Having considered the rival contentions and on perusal of the records, we find that the impugned order is vitiated on the issue of marketability. The learned Commissioner has relied on unsubstantiated Data from the website, which is also vague in its nature. There is no evidence brought on record that the products and the Companies/Manufacturers listed by the learned Commissioner for reliance in the impugned order, are same or similar to the product manufactured by the appellant in respect of quality and specifications. The learned Commissioner has erred in observing that the characteristics of the product of the appellant are same with that of the various manufacturers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. We further find that the learned Commissioner have erred in ignoring the clarification given by the Government of India in OM No.56016/41/2012/PC-II dated 1st June 2012, issued by the Ministry of Chemicals and Fertilizers as noticed hereinabove. We further observe that the said clarificatory circular is binding on the officers of the Government, including the respondent Commissioner. We further find that admittedly wax is used by the appellant in manufacturing of glue, which is clear from the chart reproduced at para 5.1 of the SCN and para-5 of the impugned Order-in-Original. Admittedly, such glue is based on PF, UF and MF. Thus, in view of the aforesaid admitted facts, as per HSN explanatory notes to Chapter 39, glue manufactured by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
