TMI Blog2018 (2) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No.C/814/2008 - Final Order No.A/30020/2018 - Dated:- 22-1-2018 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Shri Dora Reddy, Asst. Commissioner/AR for the Appellant None for the Respondent ORDER [Order Per : M. V. Ravindran] 1. This appeal is filed by Revenue against Order-in-Appeal No: 57/2008(V-II)Cus, dated 24.09.2008. 2. None appeared on behalf of Respondent despite notice. Since the appeal is of 2008, the same is taken up for disposal, even in the absence of any representation. 3. Heard Ld. DR and perused the records. 4. The issue that falls for consideration is regarding the correct classification of the goods imported i.e. Palm Stearin. Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise and Customs (CBEC) Circular dated 03.12.2002 to fortify its conclusions. The CRCL opinion advised that heading 15.11 covers palm oil and its fractions, which include the constituent elements like triglycerides of fatty acids and point fractions obtained by the process of fractionation. The CBEC Circular had distinguished between triglycerides of fatty acids and free fatty acids and went on to state that palm stearin was basically a triglyceride (ester) of fatty acids. Based on this ground, and also on the fact that the report of the Chemical Examiner merely looked at the free fatty acid content and not the ester values to indicate the presence of triglycerides, the CESTAT ruled in favour of the respondent. 10. We are of the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the Circular had been issued prior to the coming into force of the amended Tariff Schedule and consequently, did not have the latter as its reference point. The goods, which were imported between August 2003 and November 2004, would undoubtedly be classified under the Eight Digit Tariff Schedule and on account of the aforementioned reasons, the subject matter in question will be classifiable under Chapter 38 of the same. 17. Having held thus, it is also important to note that the interpretive powers of this Court are significantly curtailed by the presence of a specific enumeration in Chapter 38 of the Tariff Schedule. This Court, while deciding an issue of classification, can only adjudicate along the lines of settled norms and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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