2021 (11) TMI 513

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..... nd legal issue. In the case of M/S NARMADA BIO CHEM PVT. LTD., RAMESHBHAI PATEL DIRECTOR VERSUS C.C.E. S.T. -VADODARA-I [ 2019 (7) TMI 459 - CESTAT AHMEDABAD] , this Tribunal has considered the test report and the composition of each product. Therefore, since the judgment of Narmada Biochem was not available the the lower authority this matter needs to be reconsidered taking into consideratio .....

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..... classifiable under chapter heading 3101/3105 as claimed by the appellant or under 3808 as held by the Adjudicating Authority. There is a classification issue of other product namely NPK and Vasool which appellant is not contesting on merit. However, they are contesting the demand on limitation. There is also an issue as regard to product Black Surya whether the same is dutiable or not. 2 .....

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..... ed. The issue involved in the present case is mix of facts and legal issue. In the case of Narmada Biochem Pvt. Ltd. (supra), this Tribunal has considered the test report and the composition of each product. Therefore, we are of the view that since the judgment of Narmada Biochem was not available the the lower authority this matter needs to be reconsidered taking into consideration, the view take .....

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