9911796707
TMI Blog2024 (12) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate that the goods are other modified starches or other than dextrins with the sub-heading. On the other hand, the claim of the appellant herein that the product is exclusively used as additives to cement and mortar and, therefore, appropriately classifiable within heading 3824 of First Schedule to Customs Tariff Act, 1975 has not been examined at all A plain understanding of the enumeration in the said heading makes it abundantly clear that it is not intended as a residuary but also one in which the specific description outweigh any other less specific description in terms of rule 3 of General Rules for Interpretation of the Import Tariff appended to Customs Tariff Act, 1975. There is no doubt that the show cause notice had proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditives for cements, mortars or concretes of heading 3824 of First Schedule to Customs Tariff Act, 1975 is most apt description. The genesis of the dispute is the declaration of the goods valued at ₹ 40,33,463 sought to be cleared vide bill of entry no. 7226661/13.03.2020 to be subjected to rate of duty corresponding to tariff item 3824 4090 of First Schedule to Customs Tariff Act, 1975. During the course of investigation, stemming from inclusion of heading 3505 of HS classification in the accompanying certificate of origin, sample of goods were tested and, on the report of the chemical examiner reporting the presence of starch and small amount of inorganic additives as well as technical literature from the website of the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... va who, vide order2, found no reason to interfere. 4. As both these issues arise from identical set of facts and appealed against on identical grounds, these two appeals are disposed off together. The issue in question is only that of classification between the two competing sub-headings set out supra. Commissioner of Customs (NS-I) as well as Commissioner of Customs (Appeals) who affirmed the findings of the original authority, have relied upon technical literature, information available in the public domain, test results and certificate of origin to discard the declared classification owing to which differential duty was ordered for recovery and other detriment visited on the appellant herein. 5. We have heard Learned Counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther modified starches corresponding to heading 3505 of of First Schedule to Customs Tariff Act, 1975. The show cause notice proposed classification as sub-heading 3505 10 which is intended for dextrins and other modified starches which are either esterified starches and other and in adjudicating the proposal, the Commissioner of Customs has not gone beyond the six digit level which is patently incorrect inasmuch as there is no duty corresponding to six digit level description. On that ground itself, it can be held that the adjudication process has failed to meet the test of law and judicial determination as set out above. Furthermore, as pointed out by the Learned Counsel for the appellant, the adjudicating authority has placed emphasis on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no technical information, laboratory analysis or even information garnered from the public domain to counter this contention and so essential in the light of the several specific sub-classifications set out within heading 3824 of First Schedule to Customs Tariff Act, 1975. 8. A plain understanding of the enumeration in the said heading makes it abundantly clear that it is not intended as a residuary but also one in which the specific description outweigh any other less specific description in terms of rule 3 of General Rules for Interpretation of the Import Tariff appended to Customs Tariff Act, 1975. There is no doubt that the show cause notice had proposed to alter the classification but only at sub-heading level. Notwithstanding that, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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