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2015 (9) TMI 870 - MADRAS HIGH COURT

2015 (9) TMI 870 - MADRAS HIGH COURT - 2015 (325) E.L.T. 716 (Mad.) - Detention of goods - Levy of anti dumping duty - import of 3 MTS of L-ASCORBATE 2-PHOSPATE - 35 PCT AND 2 MTS MONO POTASSIUM PHOSPATE - Wrong classification of goods - Held that:- The issue relating to classification of items viz, whether the goods would attract Anti Dumping Duty or not, can be looked into by the authority concerned by adopting proper adjudication process followed by a speaking order, which is yet to be made. .....

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far as the other item viz., MONO POTASSIUM PHOSPATE, it is mutually agreed by both the counsel on record that there is no dispute. Hence, the respondents are directed to release the said goods forthwith. - Decided in favour of assessee. - W. P. No. 15472 of 2015, M. P. No. 1 of 2015 - Dated:- 18-8-2015 - R. Mahadevan, J. For the Appellant : Mr. B. Sathish Sundar For the Respondent : Mr. K. Mohanamurali, Sr. Panel Counsel ORDER Heard the learned counsel for the petitioner and the learned Sr. Pan .....

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08.11.2005, which is a proprietary concern, involved in the manufacture of animal feeds supplements and foods supplement. The petitioner entity has been conducting its business with utmost diligence and compliance of the statutory obligations cast on it. In the course of the business, it placed an order with M/s Continent Phosphorus Company Limited, Sichuan, Peoples Republic of China, for the supply of (3 MTS of L-ASCORBATE 2-PHOSPATE - 35 PCT AND 2 MTS MONO POTASSIUM PHOSPATE). The said suppli .....

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ith the office of the respondent for clearance of the same. According to the petitioner, the goods under import were to be used as raw material for manufacture of animal feeds supplement and not for pharmaceutical use. He would further submit that the petitioner classified the first lot of goods viz., L-ASCORBATE 2-PHOSPATE - 35 PCT under Customs Tariff Heading 29362700 and the 2nd lot of goods MONO POTASSIUM PHOSPATE under Customs Tariff Heading 2835 2400. However, the respondents raising certa .....

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ds to avoid demurrage and also requested a speaking order from the 3rd respondent to explain the views for reassessment as sought for. Thereafter, the petitioner submitted a detailed reply to the query vide letter dated 04.03.2015, enclosing materials to justify the reclassification, pursuant to the personal representations on 09.12.1014 and 25.02.2015. However, by a communication dated 25.03.2015, the 3rd respondent has rejected the demand of the petitioner for reclassification and for a speaki .....

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2-PHOSPATE - 35 PCT attract Anti Dumping Duty or not. According to him, the said goods do not attract Anti Dumping Duty for the reason that they are not covered under the relevant Notification governing levy of Anti Dumping Duty. Further, according to the learned counsel, earlier, the petitioner has sought for reclassification of the goods under HSN Chapter 2309 and not under HSN Chapter 2936, some of which covered under the said heading attracts Anti Dumping Duty, however, the 3rd respondent ha .....

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the dispute. Hence, the petitioner has come up with this writ petition. Besides, according to him, the goods under import are highly sensitive to the vagaries of the Chennai weather and hence prolonged storage may cause them to deteriorate in quality rendering the import futile, causing serious prejudice and loss to the petitioner entity. He would further submit that the goods under import are lying with CFS incurring very heavy demurrage and container detention charges. 6. The learned counsel f .....

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sel appearing for the respondents submitted that according to the notification No.67/2009 dated 19.11.2014, vitamin C and its synonyms attract Anti Dumping Duty when imported form China at the rate of USD 3.99 kgs. The subject bill of entry was assessed by charging the ADD. The subject bill of entry was assessed in the declared Customs Tariff Heading. However, when ADD was charged on the goods, the petitioner came up with an alternate classification for the goods with an intention to avoid payme .....

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on the goods. The said decision was also communicated to the petitioner vide letter dated 25.03.2015 and hence the contention of the petitioner that the correct classification of the items is under Customs Tariff Heading 2309 is incorrect and cannot be accepted. According to him, if the goods are to be classified under 2309 heading, then, it has to be a preparation, whereas the item imported is only a raw material, which is used in the manufacture of food supplement, as declared by the importer .....

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