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TMI Blog2018 (3) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... , Assistant Commissioner (AR), for respondent ORDER Per: Ramesh Nair The appellant filed twelve Bills of Entry for clearance of Bentonite Powder BH 200 Mesh and Volclay Bentonite Powder Fine 325 Mesh. The goods were classified under Customs Tariff Heading 25081090. All the twelve Bills of Entry were facilitated by RMS for No Assessment and No Examination and the importer s declaration and self ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed the demand of differential duty. The imported goods were also confiscated and redemption fine of Rs. 2,55,000/- was imposed. A penalty of equal amount of customs duty was also imposed under Section 114A of the Customs Act. 2. Shri Prasad Paranjape, learned counsel appearing on behalf of the appellant, submits that in the entire show cause notice as well as in the impugned order, the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment for which the department should have adduced evidence such as test report or any technical report from recognized institution which the department failed to do so. Therefore the department has not discharged the burden for disputing the classification. In support, he placed reliance on the following judgments:- (i) Puma Ayurvedic Herbal (P) Ltd. 2006 (196) ELT 3 (SC); (ii) Garware Nyl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, ion exchange capacity bearing different industrial use emerges. 4. On careful consideration of the submissions made by both the sides, we find that the adjudicating authority held the product as activated bentonite on the basis that earlier the activated bentonite was also covered under CTH 25081090. With effect from 29.12.2006, the word activated was omitted in the tariff entry against 2508 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue could not bring anything on record to contradict this certificate. Therefore, in absence of any evidence which can remotely indicate that the product is activated bentonite, we cannot agree with the finding given by the learned Commissioner in the impugned order. We have also read the judgment relied upon by the learned counsel and found that the courts have clearly held that the burden of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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