9911796707
TMI Blog2025 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Acid, their salts and esters; tariff 2915 7090 is very specific and limited to those two fatty acids and their salts and esters which cannot be stretched to include other saturated fatty acids, like the impugned goods herein since, the same is neither a salt nor an ester. The importer, however, is unable to make in-roads into the above findings by countering with documentary evidence. The Appellant appears to have relied upon an opinion but there are no copy of the same being filed and nor there are other documentary evidence placed on record in support. There is just a claim and arguments and other than these, there are no materials placed in support. Conclusion - The re-classification of Lauric Acid under Tariff Item 29159090 is just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notices and thereafter, it appears that the importer was afforded opportunities of personal hearing. From the OIOs, we find that upon availing opportunity of personal hearing, the importer filed its written submissions and an opinion of a retired Professor, but however, when asked to furnish technical details, nothing appears to be furnished before the Adjudicating Authority. Not left with any options, the Original Authority proceeded to analyze the case of the importer in the light of the competing tariff heading and vide Order-in-Original No.1/2014 & 2/2014 both dated 14.10.2014 and Order-in-Original No.35347/2015 dated 25.02.2015 proceeded to reject the declared classification and confirmed the re-classification that was pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic' or 'Stearic Acid', subheading 2915.70 of Customs Tariff which deals with Palmitic Acid and Stearic Acid, their salts and esters; tariff 2915 7090 is very specific and limited to those two fatty acids and their salts and esters which cannot be stretched to include other saturated fatty acids, like the impugned goods herein since, the same is neither a salt nor an ester. The importer, however, is unable to make in-roads into the above findings by countering with documentary evidence. 5. The Appellant appears to have relied upon an opinion but we do not find copy of the same being filed before us and nor do we find any other documentary evidence placed on record in support. There is just a claim and arguments and other than these, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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