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TMI Blog2017 (9) TMI 1667X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 41 00 covers agarbatti and other odoriferous preparation which are operated by burning. The imported goods, though described as incense stick, are unperfumed and hence, cannot be covered by the above customs tariff heading since they cannot be considered as odoriferous preparation. That rules out their classification under Heading 3307 41 00 - the benefit of CVD exemption under N/N. 46/2011, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and classified the same under Chapter Heading 3307 41 00 claiming benefit of Sl. No. 394(I) of Notification No. 46/2011, dated 1-6-2011 having duty as 6% (BCD) + 0% (CYD) + 4% (ACD) + 2% (Edu. Cess) + l% (H. Edu. Cess) overall duty leviable @ 10.43% adv. 3. However, the Department was of the view that such goods cannot be classified under 3307 41 00 as agarbatis since the imported goods were u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent in spite of sending notice. 5. Explaining the grounds of appeal, Ld. DR submitted that the imported goods cannot be considered as agarbatties since they are unperfumed. The case law N. Ranga Rao Sons v. CC, Chennai - 2007 (218) E.L.T. 146 (Tri-Chennai) relied by the Commissioner (A), is not applicable to the present case. In that case the imported goods were tested and found to give out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered as agarbati. Accordingly the benefit of CVD exemption under Notification No. 46/2011, dated 1-6-2011 will not be available to the imported goods. 8. Regarding the charge of undervaluation, the Commissioner (A) has recorded that the Department has not given any evidence of contemporaneous import for reassessing the value. Accordingly, we find no reason to interfere with such findings. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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