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2023 (7) TMI 1067 - AT - CustomsClassification of import goods - Un-Coated Calcite Powder or precipitated Calcium Carbonate? - to be classified under Tariff Heading No. 25309030 or under Tariff Heading No. 2836500? - HELD THAT:- The Learned Commissioner (Appeals) has held that I find that the said Appellants have not come up with any material contradicting two substantial evidences brought on records by the department viz. (i) relevant Panchnama during which it was prima-facie appeared that the goods under reference were Calcium Carbonate and not the declared goods and (ii) the report of the Chemical Examiner who categorically opined that the goods in question are Precipitated Calcium Carbonate. It is a matter of common knowledge that the word "precipitated" preceding to Calcium Carbonate itself indicates that the goods under reference are not obtained as natural resources and thus classifiable under Chapter 25 but it is a manufactured item, classifiable under Chapter 28. The order is well reasoned and is properly backed by opinion of chemical analyst. We therefore find no merits in the grounds taken by the appellant and find that the impugned order is sustainable. The appeal is therefore dismissed.
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