2002 (12) TMI 299

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..... Jt. C.D.R, for the Respondent. [Order per : C. Satapathy, Member (T)] - Shri M.H. Patil, learned Advocate appearing for the appellants submits as follows :- (1)   L-3 Ketothreohexuronic Acid Lactone (crude) imported by the appellants at Chennai have been classified as Vitamin C under Heading 2936.27 and charged. to Anti-dumping duty under Notification No. 104/2000, dated 21-7-2000 ap .....

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..... , nor can the same be used as Vitamin C for human consumption. (4)   The Anti-dumping Notification No. 104/2000 imposes Anti- dumping duty on Vitamin C falling under sub-heading 2936.27 but not on its raw material or on crude form. (5)     If it was the intention of the Government to charge Anti-dumping duty on raw materials for Vitamin C, the Government would have .....

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..... se laws in support of his arguments :- (1)   C.C. Cochin v. Arvind Export (P) Ltd. - 2001 (130) E.L.T. 54 (Tri. - LB). (2)   Tubex India Pvt. Ltd. v. C.C.E., Patna - 2001 (130) E.L.T. 382 (Tri. - Kolkata). (3)   Mekastar Telematics Ltd. v. C.C., New Delhi - 2001 (130) E.L.T. 285 (Tri. - Del.). (4)   National Radio and Electronics Company Ltd. v. C.C.E., .....

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..... hapter 29, chemically defined organic compounds whether or not containing impurities are classified under respective headings in Chapter 29 of HSN. As such, the imported products are classifiable as Vitamin C even though the same may have impurity and may not be of Pharmacopoeia grade. (3)   The appellants did not declare the product as Vitamin C in the Bill of Entry but merely stated i .....

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..... ble both on merits as well as on the question of limitation. As such, we direct the appellants to pre-deposit an amount of Rs. 50 Lakhs towards duty within a period of one month and report compliance on 15-1-2003. Subject to such pre-deposit being made and compliance reported, pre-deposit of the balance duty and penalty shall remain waived and the regular hearing of the case will be taken up on 15 .....

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