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2009 (2) TMI 306 - CESTAT BANGALOREClassification of the product imported “Crude Palm Stearin”. The appellants have claimed the classification under Chapter sub heading 15.11.90.90 while the revenue wants to put it into Chapter Heading No. 38.23.11.12 of the Customs Tariff Act, 1975 – we find that the Chemical Examiner while giving his report refers to some literature supplied by the party. The appellants in their appeal have stated that they had not given any such literature to the department and therefore reliance placed by the Chemical Examiner on some literature is misplaced. In any case the appellants wanted to cross-examine the Chemical Examiner but the department has not allowed the same. Moreover, even the request for retest of samples has not been complied with. The appellants have also produced the analysis certificate at the load port and we find that those certificates conform to the specification of Crude Palm Stearin – Lower authorities not sought ester value of samples to arrive at correct classification as per CBEC circular No. 81/2002-Cus., dated 3-12-2002 - we find that the impugned orders vide which the classification of the product ordered under Chapter Sub-Heading No. 3823.11.12, is liable to be set aside and we do so. We direct the lower authorities to classify the product under Chapter Sub Heading 1511.90.90 of the Customs Tariff Act, 1975 and finalize the bills of entries which were provisionally assessed. Needless to say that the consequential relief, if any, in accordance with law, will be available to appellants on finalization of the said bills of entries.
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