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2016 (12) TMI 318 - AT - CustomsClassification of imported goods - Bleaching Earth V2 Super Galleon - classified under CTH 250820 or under CTH 380290 - Held that: - the Grounds of Appeal of the department is not contraverting the same by any other evidence in the support of department. It is also to be noted that the appellant had filed bill of entry by describing the product as bleaching earth V2 Super Galleon and claimed classification under 250820. The Chapter Heading of 250820 describes the product that may fall under the sub-Heading which are Decolourising earth and Fuller s earth. In our view the product imported by appellant Bleaching earth may or may not be Decolourising earth but Chapter Heading 382090 covered Activated Natural Mineral Products wherein the goods can be classified. In the case in hand, there is nothing on record to show that samples of the imported goods were drawn and analysed to arrive at a conclusion that these products are Activated Natural Mineral. In the absence of any cogent evidence to show that the product would merit classification under Chapter Heading 382090, we hold that the impugned order is correct and does not require any interference - appeal dismissed - decided against Revenue.
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