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TMI Blog2018 (8) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... lared as 'MIGLITOL' imported by the appellants. In the first instance the appellants had imported the goods declared as MIGLITOL vide a Bill of Entry dated 403838 dated 30.06.2007 claiming Customs Tariff Heading 2942 0090 under the broad heading of "other organic compounds". The appellants had also imported the goods declared as "MIFEPRISTONE" under Bill of Entry No. 403765 dated 30.0-6.2007 claiming the same CTH. However, the department took the view that both the goods require to be correctly classified under CTH 3003 9090 under the broad heading of "Medicaments". The effect of the classification insisted upon by the department was that the appellants had to discharge the Basic Customs Duty of 10% against 7/5% in respect of CTH 2942 0090, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N notes submitted by him during the hearing to point out that the CTH heading 3003 insisted upon by the department would interalia cover only those preparations obtained by mixing together two or more substances. Whereas the Product Data Sheet filed along with the appeal papers mentioned that the impugned imported products are only single compound goods with the clear empirical formula given therein. v) Ld. Advocate further contends that the reliance on Wikipedia by the appellate authority is not an authentic source for gathering information, which view is supported by placing reliance of the judgment by the Apex Court in the case of Ponds India Ltd. Vs. CTT, Lucknow - 2008 (227) ELT 497 (S.C.). 4. On the other hand, Ld. AR Shri A. Cletu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication 2942 0090, prior and subsequent to the present consignment without any controversy. Even for the present consignments the appellants have declared the goods under CTH 2942 0090. However, the department insisted upon classifying the goods under CTH 3003 9090. 6.2 The impugned goods have been imported in June and July, 2007. We find that the appellant in the appeal paper book at pages 45 to 48 have given details of contemporaneous imports of their own as well as of other companies viz., Cipla Ltd., Hetero Labs Pvt. Ltd., etc. It is seen that the very same "Mifepristone'' with shipment date 15.04.2007, by Cipla Ltd., Chennai has been done under classification CTH 2942 0090. So also "Mifepristone'' imported by Hetero Labs Pvt. Ltd., t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere for. This has not been done in the present case. 6.7. In the event, even on this very ground, without going into the merits, we hold that the summary change in classification in the instant case is unjustified and cannot be sustained. 6.8 We further find that the case laws relied upon by the Ld. Advocate fully support his contentions, in particular the judgments of the Hon'ble Apex Court in Birla Corporation Ltd. Vs. CCE - 2005 (186) ELT 266 (SC) and Jayaswals Neco Ltd. Vs. CCE - 2006 (195) EKT 142 (SC). 6.9 We also find that the Hon'ble High Court of Madras, the jurisdictional High Court for this forum in Bush Boake Allen (I) Ltd. Vs. UOI - 1995 (77) ELT 529 (Mad.) held that classification is not reversible unless there is change in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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