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2018 (12) TMI 1573 - CESTAT ALLAHABADClassification of the product - Ground Natural Calcium Carbonate - whether classifiable under chapter heading 25.30 of Central Excise Tariff Act, 1985 or are classified under chapter heading 2836 of Central Excise Act? - Held that:- On going through the test report, it is found that the product namely “Ground Natural Calcium Carbonate” is altogether different from “Precipitated Calcium Carbonate”, therefore, in the light of the decision of the Tribunal in the case of Shakshi Makfin [2015 (12) TMI 1638 - CESTAT CHANDIGARH], the product in question having merit classification under chapter heading 25.30 of Central Excise Tariff Act, 1985. The appellant has correctly classified the “Ground Natural Calcium Carbonate” under chapter heading 25.30 of Central Excise Tariff Act, 1985 as Revenue has failed to produce any corroborative evidence in support of their classification - appeal allowed - decided in favor of appellant.
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