TMI Blog2020 (8) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... have to be discarded. The present case is identical to that in the case of C.C. C.E. S.T. -NOIDA VERSUS MANIKYA CREATIONS PVT. LTD. [ 2018 (7) TMI 1227 - CESTAT ALLAHABAD] and M/S PAVAS POLYCHEM PVT. LTD., SHRI PAWAN KHATRI, DIRECTOR VERSUS COMMISSIONER OF CUSTOMS, KANPUR [ 2018 (2) TMI 1573 - CESTAT ALLAHABAD] . It therefore must be held that in absence of any independent cogent evidence to reject the classification under CTH 2503 9030 as claimed by the Appellant, the claim of the revenue to classify the very goods under CTH 2836 5000 has no support and must fail. Since the test reports cannot be relied upon in light of the categorical admission in Circular No.43/2017-Cus dt.16.11.17 regarding lack of infrastructure in Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were Uncoated Precipitated Calcium Carbonate . Since the Precipitated Calcium Carbonate is not a mineral product, but a chemical classifiable under CTH 2836 5000, differential duty demand of 2.5% BCD was raised vide SCN on the Appellant in respect of imports made under 56 Bills of Entry, compared to NIL BCD assessed in such BEs at the time of import made under CTH 2503 9030. The said demand stands confirmed vide the impugned order along with interest, apart from confiscation, redemption fine and penalties being imposed on the Appellant. 3. Shri. S.R. Dixit, Ld. Counsel appearing for the appellants argued that the samples were not drawn properly, even if in presence of the representative of the Appellant, since sampling was not done as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e powder, is to check for Oil Absorption ratio and particle size , which determines whether the Calcium Carbonate is precipitated or natural. This was also taken due note of by the Hon ble CESTAT in the case of 20 Microns (supra). Since the Kandla Lab had no facility to test the product in question at all, and did not test particle size anyway, the said test reports clearly need to be discarded. Without prejudice, It is his submission that in any case, the findings of test reports should be restricted to particular lot of goods imported under respective BEs and not to all past imports. The Appellant also claims to have obtained independent test report from Central Glass Ceramic Institute, Naroda Center (CSIR), to justify that based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant imported the said products by classifying it under Chapter 28 after January 2014, since there was no revenue implication involved on account of rationalization of BCD under Chapter 25 and 28 on Calcium carbonate for imports from ASEAN countries and in any case there is no estoppel against the law. 3.5 He also submits that the appellant has since bonafidely declared the goods in the Bills of Entry on the basis of import documents, there is no suppression of facts on their part, therefore, extended period ought not to have been invoked. 4. On the other hand, Shri. T.G. Rathod, Ld. Joint Commissioner (Authorised Representative) appearing on behalf of the revenue reiterated findings recorded in the impugned order. He submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dt.16.11.17 as also Circular No.15/2019-Cus dt.7.6.19, the Kandla Customs Chemical Lab reports as relied upon in the impugned order have to be discarded. The various case laws as relied upon by the Appellant, duly based on the said Board Circular dt.16.11.17, in the context of classification of calcite powder and precipitated calcium carbonate, are well founded and apply to the present case on all fours. The present case is identical to that in the case of 20 Microns (supra) as also Manikya Creations and Pavas Polychem (supra). It therefore must be held that in absence of any independent cogent evidence to reject the classification under CTH 2503 9030 as claimed by the Appellant, the claim of the revenue to classify the very goods under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... precipitated Calcium Carbonate at all, since particle size is of great importance, apart from Oil Absorption ratio, in light of the various case laws relied upon by the Appellant. 9. Under the circumstances, there is no option but to go by the technical data sheet/description provided by overseas supplier for the products in question. Nowhere the suppliers refer to the product to be of Precipitated form at all. In fact, the presence of other minerals, the Oil Absorption Ratio shown in the technical data sheet otherwise show that the product in question is not Precipitated and hence, the classification sought for by the Appellant under CTH 2503 9030 therefore has to be upheld. 10. We also agree with the contention that there is no e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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