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TMI Blog2024 (2) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... f Animal Feed and not fit for Human consumption for preparation of medicines. Again as observed by the Commissioner (Appeals) no tests have taken up before the classification is changed arbitrarily. Therefore, we dismiss the Appeals filed by the Revenue and allow the Appeals filed by the Appellant with consequential relief, if any, as per law. - Customs Appeal No. 75197 of 2021, Customs Appeal No. 75198 of 2021 , Customs Appeal No. 75199 of 2021 , Customs Appeal No. 75860 of 2021 , Customs Appeal No. 75861 of 2021 , Customs Appeal No. 75862 of 2021 , Customs Appeal No. 75863 of 2021 , Customs Appeal No. 75864 of 2021 HON BLE MR. R. MURALIDHAR , MEMBER ( JUDICIAL ) And HON BLE MR. RAJEEV TANDON , MEMBER ( TECHNICAL ) Mr. S. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 06/09/2019 has given the following findings : - 8. I find that the practice of assessment of similar types of items for a considerable period throughout the country is to classify the goods under heading 2309. Obviously, that does not mean that such classification is sacrosanct. The classification may be altered subsequently on the basis of new fact unearthed and/or change in legal parameters. The consultant has referred the circular issued by CBEC under File No. 96/1/2017 CX. 1 dated 19.01.2017 which instructs that (para 8 of the circular) a long standing practice of assessment which is widely prevalent across the country should not be suddenly changed by issuing Show Cause Notice demanding duty. Such issues should be preferred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with reference to Section and Chapter notes. The department did not prefer to have opinion of any chemical expert. 15. I do not find any force in department s plea for not getting the goods tested. When the dispute is with regard to classification especially for chemical products, it would have been proper to get the goods tested chemically to decide the classification. In absence of such testing, the literature of the manufacturer of international repute could not be brushed aside by the assessing officer merely as per his understanding of the matter. In the circumstances, due weightage has to be given to the different literature of the manufacturer submitted by the appellant. 18. I find from the literature that in preparing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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