TMI Blog2005 (4) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... imports sale of the imported goods to M/s. Baader Schulz Laboratories require raw material, viz various Feed Grade Vitamins, Anti-Oxidants, carriers procure them, from Indian sources evidently imported as also import them. Accordingly, they purchased poultry Feed Supplement AV 110 from M/s. Sonam International (hereinafter referred to as Sonam). Who had imported the same. 1.2 Pursuant to an information that Sonam was importing 3rd country goods from Nepal by misdeclaration by misuse of Notification 40/02, 29/96 DRI - Lucknow Officers initiated an inquiry. 89 bags containing 2,225 kgs of Poultry Feed Supplement purchased from Sonam was seized at the premises of Baadar on 30-5-2005 (sic). 1.3 On test by M/s. Analytical Testing Corp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter examination getting them tested from M/s. Analytical Testing Corporation Lucknow who vide report dated 28-2-2005 reported the goods to be Vitamin E in the form of white Crystalline Assay 49.37% w/w claim 50% w/w. (b) From the various test reported on record, it is undisputed that the goods are vitamin E not more than 49.57% adsorbed on inorganic material carriers. The reports subsequently reported Ash content is high as 42.2%. (c) Classification of the goods as Vitamin E under Heading 29.36 of the Tariff is therefore not permissible as the HSN note thereunder stipulate an entity under to be pure Vitamin E or admixtures of Vitamins not less than 50%. Vitamin adsorbed on inorganic carrier media. (d) Reading of chapter H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods were indisputably imported vide BE dated 1-12-2002 classified on 21-5-2003. Reliance on invoices dated 25-3-2001 of a supplier from Germany 16-4-2003 from a supplier on which Vitamin E was imported by the manufacturer in Nepal have been considered by the lower authorities. The invoice dated 16-4-2003 is subsequent to import vide BE 1-12-2002 in India, the same cannot be of any help to the department. However it helps the case of the importers to prove the imported goods to be manufactured product from Vitamin E imported into Nepal. The presence of classification code 2936 on these invoices is of no help to the department to impugn present import. As far as the German suppliers invoice dated 25-3-2001 is concerned, the perc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These conditions specifically stipulate. ...............the manufacturing process is not limited to in sufficient working or processing indicated in the illustrative list given below. This would indicate that vitamin of 50% purity or 93 Vitamin E-Oil 93 PCT on clearance under 29.36 as imported from third country in drums, when reduced to 47.5% w/w, as found on test, is found to classified under 23.09 by us, would thus be change in nature and classification would thus construct to be in conformity with the conditions of notification. The Proper officer also found it to be so. Merely because some documents of Nepalese authorities could be found fault with, cannot be a reason to deny the exemption under the notification a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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