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2000 (10) TMI 803

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..... : Gowri Shankar, Member (T)]. M/s. Cadilla Chemicals Limited, the respondent to this appeal filed by the Commissioner, imported a consignment of glucomannan, bearing the trade name Propol A. Classification was claimed under the Heading 1302.19 of the Customs Tariff. This is for vegetable extracts. The Custom House was of the view that the product was a herbal medicine which was imported in .....

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..... 9 to be proper, accepted it and therefore set aside the Assistant Commissioner s order. Hence this appeal by the department. 3. In the appeal originally filed the department has sought classification of the product under 30.03. A miscellaneous application was filed on 6th February, 1996 for adding a ground to the appeal filed. This ground, which was permitted to be added to the appeal by Tribuna .....

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..... s mucilages. Mucilage is defined in the Hawley s Condensed Chemical Dictionary as follows : A plant product obtained from seeds, roots, or other parts of plants by extraction with either hot or cold water. Mucilages give slippery or gelatinous solutions, e.g., those from guarbean, linseed, locust bean, and related leguminous plant seeds. Generally plant mucilates are insoluble in alcohol, but s .....

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..... We do not find the reasons cited sufficient to state that the goods must be treated as mucilage. The appeal cites ten clinical uses of the product. However, it is not possible to say that the Commissioner (Appeals) view that because it is unmixed and was not imported unsuitable for retail sales it cannot be under Heading 30.03, is incorrect. We are therefore unable to accept this proposed classifi .....

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