2004 (7) TMI 443

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..... i Bidhan Chandra, JDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. Heard. The issue involved is about classification of goods imported and exemption to Notification 11/97-Cus., dated 1-3-97. 2. M/s. Cyanamid India Ltd., Mumbai, have imported 10,000 kg. of Cygro 2% (Maduramicin Ammonium 2% Premix) valued at CIF Rs. 21,64,200/-, ex-vessel Pacific and have filed Bill of E .....

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..... 6. Hence this appeal. 7. The appellants contend that - (i) The Asst. Commissioner has rightly classified the imported goods under chapter Heading 2309.90, but erred in denying the benefit of exemption of Notification 11/97. (ii) The appellants imported Maduramicin Ammonium as per the Assistant Drug Controller s letter dated 9-7-97 and the Commissioner (Appeals) grossly erred in taking .....

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..... cin Ammonium 2% Premix are synonymous for trade purposes, as the highest concentration of Maduramicin Ammonium which can be exported is 2% higher concentration of Maduramicin Ammonium is too hazardous for handling, storage, transportation and further processing 11. In the light of the view expressed above, it is to be held that the appellant is entitled for the benefit of notification in questio .....

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