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2014 (8) TMI 81 - AT - Central ExciseClassification of Lost Circulation Control Additives (LCCA) - CETH No.4701.00 attracting Nil rate of duty or CETH 3824 - Held that:- on a question of fact which indicate that the product LCCA is a product derived from cellulosic fibre the classification of the said product under Chapter 47 as held by first appellate authority is a correct view. - the first appellate authority was correct in recording that the opinion of the chemical examiner could be restricted to the analysis of the product in question and hence he cannot opine on the classification of the product. - Decided against the revenue.
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