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2016 (1) TMI 906 - AT - CustomsClaim of exemption from CVD - Import of Chlortetracycline 15% (Medicaments) - Animal Feed Supplements - Classification - Notification No.3/2005-c.Ex (Sl.No.29) dt. 24.2.2005. - Revenue's appeal is limited to confiscation and imposition of fine and penalty which was set aside by the Commissioner (Appeals) - Held that:- On perusal of OIO, we find that in spite of several opportunities were given to the respondent to appear for personal hearing, the respondent to appear for hearing to defend their case and the having accepted the classification before Commissioner (Appeals) we do not find any merit in the respondents contention on classification of imported goods in their cross objection. We also find that the adjudicating authority and the appellate authority have discussed the classification issue at length and rightly held that the goods are “Animal Feed Supplement” and classifiable under Chapter 23 of CTA. Therefore, the cross objection on their issue is liable to be rejected. Nowhere in the invoice the goods were described as “Medicaments” but they have added and inserted the words “medicaments” while describing the description of the goods in the B/E and claimed classification under Chapter 30 to evade payment of appropriate duty of customs. It is evident that respondents claimed classification of goods as “medicament” under Chapter 30 with intention to avail exemption of CVD at NIL rate under Central Excise notification No.3/2005-C.Ex Sl.No.29). Therefore, intention of the respondent is established the contravention under Section 111 for confiscation is fully justified. Demand of duty confirmed - however redemption fine and penalty reduced - Decided partly in favor of Revenue.
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