TMI Blog2009 (12) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... consumer would amount to manufacture. Held that - impugned goods used as fertilizers and classification settled under Chapter 31. Chapter 31 not having note to deemed manufacture on repacking of goods. Activity undertaken in the present case not amounting to manufacture. Impugned order set aside. - E/192-193 and 716/2009 - 41-43/2010 - Dated:- 10-12-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) S/Shri K.S. Ramesh, Consultant and S. Jaikumar , Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - All these appeals raise a common question and hence, are being taken up for disposal by a common order. The details are as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the Adjudicating Authority confirmed the demands, imposed equivalent amount of penalty under Section 11AC of the Central Excise Act, 1944 and also the interest on the amount of duty confirmed. Aggrieved by such an order, appellants are before us. 3. Learned Counsel appearing on behalf of the appellant would submit that the issue is now squarely covered by the decision of the Co-ordinate Bench of the Tribunal in the case of CIBA India Ltd. v. CC, Chennai-I - 2009 (237) E.L.T. 207 (Tri.-Chennai). It is his submission that these appellants are doing job work of repacking the said product 'Librel' on imports made by M/s. CIBA India Ltd. It is his submission that in the case of CIBA India Ltd. (supra) Co-ordinate Bench has held that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1975. We find that when the goods are packed/repacked, they are also labeled as 'Librel'. We find strong force in the contentions raised by the learned Counsel that the said product when imported by CIBA India Ltd. has been classified by the Co-ordinate Bench under 3105.90 by the following findings : "The issue in this appeal relates to classification of "LIBREL Brand Micronutrients" imported by the appellants herein for agricultural use - whether under Customs Tariff Heading 29.22 as held by the Commissioner or under CTH 31.05 as claimed by the importers. The imported item contains Ethylene Diamine Tetraacetic Acid (EDTA) which is a chelating agent and also contains nitrogen, zinc, manganese and iron. There is no dispute that it is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate chemically defined compound) is also misplaced for the reason that HSN Explanatory Notes to Chapter 29 clearly state that separate chemically defined compounds containing other substances deliberately added during or after their manufacture are excluded from Chapter 29 and the product in dispute contains zinc/manganese/iron which is deliberately added. In the light of the above discussion, we hold that the imported item falls for classification under CTH 3105.90 of the Customs Tariff Act, 1975 as micronutrient and not under CTH 29.22, that the benefit of the exemption from payment of CVD and SAD under Notification 4/2006 (S. No. 63) and 20/2006 (S. No. 4) is available to the goods, set aside Order-in-Original No. 7114/2008 dated 30-1-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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