9911796707
TMI Blog2025 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... EMBER (TECHNICAL) Shri Viraj Reshamwala, Advocate for the Appellant Shri Anoop Singh, Authorized Representative for the Respondent ORDER Per: Shri P. Dinesha The issue being identical in the three appeals, these appeals were heard together and are being disposed of by this common order. 2. The Appeal Nos.C/41635/2015 & C/41636/2015 are filed against Order-in-Appeal No.432/2015 dated 24.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of duty. 2.2 Thus, show cause notices came to be issued proposing to re-classify the imported goods under tariff item 29159090 under - 'Other'. It appears that the importer filed its reply to the 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter having not participated in the proceedings despite opportunity being given, the FAA appears to have dismissed by appeals vide Order-in-Appeal No.432/2015 dated 24.04.2015; OIA No.433/2015 dated 24.04.2015 and Order-in-Appeal No. 566/2015 dated 26.06.2015 thereby upholding the findings in the Orders-in-Original. It is against these Orders-in-Appeal that the present Appeals have been filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods is neither a 'salt' nor 'ester of Palmitic' 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 neith ..... X X X X Extracts X X X X X X X X Extracts X X X X
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