9911796707
TMI Blog2024 (9) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... its letter dated 21st October, 2007, wherein it has been opined that Bleach-9 is also raw clay and not Activated Clay / Earth. It has been mentioned that the clay washed with water and dried is not termed as Activated Clay and therefore the properties of the raw clay washed with water will not have different chemical parameters and therefore shall remains same as that of the natural clay. The same opinion has been given by Shri M. M. Shah of M/s. Vaibhav Enviro Consultant dated 22nd October, 2007. The department has not adduced any evidence to contradict the findings given the above two reports which has formed the basis of adjudicating authority to decide classification of that the product Bleach-9 under Central Excise Tariff heading 25.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it was held that the product manufactured by the respondent assessee is rightly classifiable under chapter sub heading 25.05 and thus attracts the NIL rates of duty. The department has filed an appeal against the impugned order-in-original dated 21st December, 2017 before the Commissioner (Appeals) who vide its order dated 15.05.2018 has upheld the impugned order-in-original and the appeal filed by the revenue was dismissed. The department has filed the present appeal against the impugned order-in-appeal dated 15.05.2018. 3. We have heard both the sides, we find that the original adjudicating authority in its order dated 21st December, 2017 has held as follows: 33.20 Apart from the above test report, I have also perused letter of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... content, alkalinity, reactivity etc. PH is alkaline in wash water. From my experience of 35 years in teaching at LDCE, activation is not taking part in wash water clay (bantonite). Wash water is collected for sedimentation of clay and waste water is used in the second batch as make up water. 33.22. I find that the conclusions of both the above test results submitted by Dr. Chandrasekharma, IIT Mumbai and Shri M. M. Shah of M/s. Vaibhav Enviro Consultant are similar. They are opined that technical characteristic of bleach 9 not show any activation of clay (Bantonite). The conclusion of Shri Dr. T. A. Shreenivasa Rao, Joint Director, CRCL, New Delhi, Submitted by his reports dated 19.12.2016 and 28.09.2017 is similar to above said both conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subject clay products cannot be classified under Chapter heading 3802, but the same can be classified as Mineral substances (including clay ) falling under chapter heading 2505, which attract Nil rate of duty. 3.1 We find that the adjudicating authority in the above mentioned order has concluded that the product under the dispute named Bleach 9 is classifiable under chapter heading 25.05 under category of mineral substances not elsewhere specified (including clay, earth colours natural abrasives, sulphurs, slate and stone). We find that above conclusion have been formed by the original adjudicating authority on the basis of test reports as mentioned proceedings paras. The order-in-original has been endorsed by the learned Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
