TMI Blog2018 (3) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... ill the period 31.12.2006, as held by the Tribunal in the case of Komal Trading Co. v. CC [2014 (5) TMI 754 - CESTAT MUMBAI], where it was held that for the period prior to 1-2-2003 and from 1-1-2007 onwards, when there is no specific inclusion, in view of Note 1 to Chapter 25 which excludes products whose structure has undergone a change, the said product merits classification under CTH 3802 90 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covers Bentonite Clay. The department accepted the said classification, after examination and in some cases after testing, the said goods and allowed clearance of the same. 1.2 Subsequently in November 2008, show-cause notice dated 12.11.2008 was issued to the appellant in which it was alleged that the said goods were Toncil Optimum 210 FF and that as per Board Circular No.32/2002-Cus dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2006, as held by the Tribunal in the case of Komal Trading Co. v. CC - 2014 (301) ELT 506 (Tri. Mum). For better appreciation of the reasoning adopted by the Tribunal, we reproduce Para 4.7 of the said order. 4.7 However, when the 8 digit tariff was introduced w.e.f. 1-2-2003, in our view, an error was committed by specifically including activated Bentonite in CTH 2508 10 90 (para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said product merits classification under CTH 3802 90 19 and we hold accordingly. 3. As such, we find that the issue has been decided by the Tribunal and there are no merits in the Revenue s stand. Further, we find that by the said decision the classification of Activated Bentonite has been held to be falling under Chapter 3802 for the period subsequent to 01.01.2007. Inasmuch as in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
