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2016 (11) TMI 221 - CESTAT MUMBAIClassification of imported goods - Fenbendazole - whether classified under heading 29332990 or under heading 29339900 - Harmonised Commodity Data Base of World Customs Organization (WCO) - Held that: - the only ground on which the impugned order is based is the so called database of world customs organization. The Revenue has failed to produce the same and therefore, the same cannot be considered for the purpose of classification - The learned Counsel has clearly demonstrated from the structure of the compounds that fenbendazole contains imidazole ring. Any chemical containing imidazole is classifiable under heading 29332100 to 29332990. In view of the above, the classification sought by the appellant is upheld. The appeal is accordingly allowed.
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