TMI Blog2018 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) and was set aside. Further as per the re-test the goods are free from mineral oils thus taking them out of the ambit of Chapter heading 3403 - the order passed by the Original Adjudicating Authority is proper - appeal allowed by restoring the Order-in-Original. - C/538/2011-CU[DB] - C/A/71784/2017-CU[DB] - Dated:- 29-11-2017 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n passing of order by the Original Adjudicating Authority. On appeal against the said order, the Commissioner (Appeals) took note of both the test reports which were contrary to each other. He accordingly set aside the order of Original Adjudicating Authority and remanded the matter to him for getting a fresh report from CRCL. 3. In terms of the remand order, a retest report was procured from C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. After hearing both the side, we note that in terms of the earlier remand order of Commissioner (Appeals), re-test was got done from CRCL, New Delhi and the following report was received:- The sample is in the form of brown coloured viscous liquid. It is composed of fatty matter, sulphonated fatty oil (other than fish oil) and additives. It is free from mineral oil. Total fatty matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h oil, the same has to be classified under heading 3403. 7. The appellant s contention is that the reliance by Commissioner (Appeals) on the first report of CRCL is not appropriate inasmuch as the same was set aside by the first order of Commissioner (Appeals) when the matter was remanded for fresh testing. Further as a result of fresh test report, it has been clearly substantiated that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
