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2018 (12) TMI 667 - AT - CustomsClassification of imported goods - mixture of fatty acids having stearic acid, palmitic acid and other fatty acids with stearic acid ranging from 40-45%. - whether classified under CTH 38231119 or otherwise? - Held that:- There is no dispute about the fact that imported goods namely Stearic Acid and KortAcid have 54-58% of Palmatic Acid and 40-45% of Stearic Acid. As per the published literature palm stearin contains about 40- 60% of palmitic acid (C-16 chain), remaining being steric acid (C-18.0) and Oelin (C-18.1 & C-18.2). Hence the imported goods answer to the definition of palm stearin and need to be classified accordingly. There is no hesitation in upholding the classification of imported goods under CTH 38231119 as determined by the Assistant Commissioner and Commissioner (Appeal). Benefit of N/N. 21/2002-Cus dated 1st March 2002 - Held that:- In absence of any findings from the authorities below in respect of this claim made by the appellants we are not in position to render independent finding on this plea. Accordingly matter needs to be remanded back to adjudicating authority for consideration of the claim of exemption under Sl No 491 of Notification No 21/2002-Cus dated 1st March 2002 available to imported goods classifiable under CTH 38231119. The matter needs to be remanded to adjudicating authority - appeal allowed by way of remand.
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