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TMI Blog2018 (12) TMI 1573X X X X Extracts X X X X X X X X Extracts X X X X ..... der chapter heading 25.30 of Central Excise Tariff Act, 1985. The appellant has correctly classified the Ground Natural Calcium Carbonate under chapter heading 25.30 of Central Excise Tariff Act, 1985 as Revenue has failed to produce any corroborative evidence in support of their classification - appeal allowed - decided in favor of appellant. - E/56464/2013-EX[DB] - FINAL ORDER NO.72930/2018 - Dated:- 26-12-2018 - SHRI ASHOK JINDAL, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri B.L. Narasimhan (Advocate) for the Appellant (s) Shri Gyanendra Kumar Tripathi (A.C.) (A.R.) for the Revenue ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order challenging the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Against the said order, the appellant is before us. 3. The learned Counsel for the appellants submits that during the course of investigation, the product was go tested and as per the test report the product in question is not Precipitated Calcium Carbonate therefore same merits classification under chapter 25 of Central Excise Tariff Act, 1985 as classified by the appellant therefore impugned order is to be set aside. To support his contentions he relied on the decision of this Tribunal in the case of Shakshi Makfin Pvt.Ltd. v. Commissioner of C.Ex., Panchkula [2016 (343) E.L.T. 972 (Tri.-Chan.)]. 4. On the other hand learned A.R. reiterated the findings of the impugned order. 5. Heard the parties and considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbonate which is changeable to duty under CTH 2835 50 00 and is clearing the goods in the guise of lime stone powder, calcite, quick lime are chargeable to nil rate of duty under CTH 2521 00 90. 2522 10 00 and 2530 90 30. During the course of investigation, the samples were drawn from the premises of buyers as well as from the appellant to ascertain the facts whether the sample of precipitated calcium carbonate falling under CTH 2835 50 00 or calcium powder. The report has been submitted by the CRCL on 29-11-2007 wherein it has been clearly stated as under : Each of the ten samples in the form of white fine powder. Each has the following constants S. No. Lab. No. date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . C.Ex/CLD/Int/Misc/32 7/Kunal/07 98.0 25.1 1.1 43.8 9. C.Ex/CLD/Int/Misc/33 5/Kunal/07 98.3 26.0 1.0 43.6 10. C.Ex/CLD/Int/Misc/34 ------------ 98.1 23.4 1.2 43.2 On the basis of analytical finding as above samples do not conform to the specification of precipitated calcium carbonate as per IS : 8767-1978. Sealed remnant returned. 19. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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