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2019 (10) TMI 1289 - AT - Central ExciseClassification of goods - Purified Terephthalic Acid (PTA) - whether classifiable under Tariff sub heading 29173600 of the Central Excise Tariff which attracts central excise duty of 16%? - N/N. 37/2006-CE dated 20.07.2006 - SCN was issued on the ground that the goods cleared by appellant was ‘Purified Terephthalic Acid’ and not ‘Pure Terephthalic Acid’ inasmuch as terephthalic acid manufactured by them underwent purification process by which it reached 99.8% purity approximately - HELD THAT:- On perusal of the Certificate issued by the Chemical Engineering Department of the Jadavpur University after a detailed analysis of purification process applied to terephthalic acid, it has been stated that Purified Terephthalic Acid manufactured by the appellant can be deemed as ‘Pure Terephthalic Acid’ as used interchangeably and synonymously with the term ‘Purified Terephthalic Acid’ in the sense of the highest grade of terephthalic Acid as understood in industry as well as standards globally. It is a settled position of law as also held by the Hon’ble Supreme Court in the case COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI VERSUS M/S KONKAN SYNTHETIC FIBRES [2012 (3) TMI 273 - SUPREME COURT] that in a fiscal or taxation law that while ascertaining the scope or expression used in a particular entry, the opinion of the expert in the field of trade who deals in those goods should not be ignored, rather it should be given due importance. The certificate from the experts was not available before the Ld. Commissioner at the time of adjudication. In order to meet the ends of justice, the matter should be remanded back to the Ld. Commissioner for his perusal and observation on the contents of the above certificate issued by the University - appeal allowed by way of remand.
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