9911796707
TMI Blog2018 (2) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue that falls for consideration is regarding the correct classification of the goods imported i.e. Palm Stearin. Adjudicating authority vide speaking order classified the goods imported under chapter 38.23 as against the claim of the Respondent before him being covered under chapter 15.11. Aggrieved by such an order, an appeal was preferred by Revenue before the first appellate authority. The first appellate authority after considering numerous judicial pronouncements and also CBEC circular and the Chemical Examiner s comments, held that classification of the product needs to be classified under chapter 15.11, giving to such a conclusion he had set aside the impugned order before him. 5. We find that Ld. DR is correct in stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicate the presence of triglycerides, the CESTAT ruled in favour of the respondent. 10. We are of the considered opinion that the import of the CRCL opinion and the CBEC Circular needs to be understood in proper perspective. The mere fact that the CRCL opinion and the CBEC Circular (No.81/2002 - dated 03.12.2002) affirm the chemical composition of palm stearin cannot make a case for its classification under Ch. Sub Heading No. 15 11 90 90. The essential conclusion to be drawn from these two reference documents is that palm stearin, which is obtained from the fractionation of palm oil, is comprised mainly of triglycerides of fatty acids. The question then arises as to whether it would be appropriate to categorize the triglycerides present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding an issue of classification, can only adjudicate along the lines of settled norms and precedents drawn from statutory interpretation and judicial precedents.
18. For the reasons mentioned hereinabove, we are in agreement with the contentions raised by the appellant and the appeals are allowed. By this judgment, the order of the CESTAT is set aside, and the decision of the Commissioner (Appeals] affirming the order of the Assistant Commissioner is restored. However, we leave the parties to bear their own costs.
7. Respectfully following the ratio, we hold that the impugned order is liable to be set aside and we do so. Impugned order is set aside and appeal is allowed.
( Order dictated & pronounced in open court ) X X X X Extracts X X X X X X X X Extracts X X X X
|
