TMI Blog2016 (11) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... order is based is the so called database of world customs organization. The Revenue has failed to produce the same and therefore, the same cannot be considered for the purpose of classification - The learned Counsel has clearly demonstrated from the structure of the compounds that fenbendazole contains imidazole ring. Any chemical containing imidazole is classifiable under heading 29332100 to 293 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricted. The same were confiscated and offered on payment of redemption fine and penalty was also imposed. 2. The learned Counsel for the appellants argued that the goods are correctly classifiable under heading 29332950. The said heading reads as under: 29331990 Other Compounds containing an unfused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29339900 Other 2.1 He argued that the entire case of the Revenue is based on Harmonised Commodity Data Base of World Customs Organization (WCO) where it is specifically classified under heading 2933.99. He pointed out that these documents have not been appreciated. He also pointed out tat it is not clear as to what period the said data b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order. He however failed to produce the so called database of world customs organization of which the impugned order is based. 4. We have gone through the rival submissions. We find that the only ground on which the impugned order is based is the so called database of world customs organization. The Revenue has failed to produce the same and therefore, the same cannot be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
