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2016 (9) TMI 172 - CESTAT MUMBAI

2016 (9) TMI 172 - CESTAT MUMBAI - TMI - Availment of exemption under Advance License Scheme - Classification of imported goods crude Iodine pure Iodine advance license scheme benefit under Exemption Notification No. 43/2002-Cus. SION of pure iodine and iodine crude different Held that: - the iodine having 99.8% purity has been considered as crude iodine, which indicates that the iodine having 100% purity can only be considered as pure or refined iodine, which is other than the crude .....

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Shroff, Advocate for Appellant Shri Ahibaran, Addl. Commissioner (AR) for Respondent ORDER Per Ramesh Nair This appeal is filed by the appellant, M/s Champa Purie-Chem Industries, against Order-in-Appeal No. 27/2004-MCH dated 19.2.2004 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The facts of the case are that the appellants have imported Iodine Prilled of 99.9% purity claiming exemption under Advance License Scheme vide exemption Notification No. 43/2002-Cus. As per license th .....

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y, which is of pharmaceutical grade and not crude variety. It was also contended that the imported goods being of prilled variety, belongs to refined category. The adjudicating authority also found that SION as specified by DGFT, for iodine and iodine crude are different, so benefit was rejected. Being aggrieved by the adjudication order, the appellant filed an appeal before the Commissioner (Appeals), who concurring with the findings of the adjudicating authority held that goods imported by the .....

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only whether the goods imported by the appellant is crude iodine or other than crude iodine. He submits that the goods in question is undisputedly having purity of 99.9% and remaining 0.1% is consisting of chlorine, bromine and non-volatile matter. Therefore, being 99.9%, it is crude iodine in the prilled form. He submits that report of DYCC relied upon by the Department is not on the basis of independent test of the product but it is only on the basis of the supplier s certificate of analysis. .....

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f crude iodine. In this regard, he placed reliance on the decision of this Tribunal in the case of Commissioner of Customs, Chennai Vs. M.B.I. Chemicals 2003 (159) ELT 986 (Tri-Chennai), wherein the product of 99.8% purity was held to be a crude iodine. As per this judgment, even 99.9% crude also comes under the crude iodine. He further referred the observation in the said judgment, wherein as per a technical opinion of Head of Department of Chemistry, IIT, Madras, it was certified that the pure .....

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s crude iodine or otherwise, the exemption should be allowed. 4. On the other hand, Shri Ahibaran, learned Addl. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that in the Advance License, the description of imported item is crude iodine whereas the goods imported by the appellant is iodine having 99.9% purity and as per the opinion of DYCC, it is other than crude iodine, that s why the appellant is not entitled for exemption under .....

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0.05% and non-volatile matter is 0.03%. However, in the said certificate of analysis, it is nowhere mentioned that the imported prilled iodine is of pharmaceutical grade. Therefore, there is no basis in the DYCC report to hold that as per specification, the product is pharmaceutical grade. As per the decision cited by the learned Counsel, the iodine having 99.8% purity has been considered as crude iodine, which indicates that the iodine having 100% purity can only be considered as pure or refin .....

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