9911796707
TMI Blog2018 (3) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that during the period April 2003 to September 2007, the appellant had imported Bentonite Clay and cleared it by classifying the same under CTH 250810 which specifically covers Bentonite Clay. The department accepted the said classification, after examination and in some cases after testing, the said goods and allowed clearance of the same. 1.2 Subsequently in November 2008, show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en if the Revenue's stand that the goods in question are 'Activated Bentonite' is accepted even then the same has to be held as classifiable under CTH 250810 till the period 31.12.2006, as held by the Tribunal in the case of Komal Trading Co. v. CC - 2014 (301) ELT 506 (Tri. Mum). For better appreciation of the reasoning adopted by the Tribunal, we reproduce Para 4.7 of the said order. "4.7 Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 and from 1-1-2007 onwards, when there is no specific inclusion, in view of Note 1 to Chapter 25 which excludes products whose structure has undergone a change, the said product merits classification under CTH 3802 90 19 and we hold accordingly." 3. As such, we find that the issue has been decided by the Tribunal and there are no merits in the Revenue's stand. Further, we find that by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
