9911796707
TMI Blog2024 (2) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Hardik Modh, Advocate for the Appellant Shri A R Kanani, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The Appellant M/s Rajdev Intertrade Pvt. Ltd is a private limited company engaged in the manufacture of Zinc Oxide. A product called remelted zinc is used for the said purposes. The Appellant impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STM/000/APP/151 - 21-22 dated 15.09.2021 has upheld the findings of the lower authorities. Hence, the present Appeal. 2. Shri Hardik Modh, Learned Counsel appearing on behalf of the Appellant has made submissions as regards the test report relied on by the Ld. Commissioner (Appeals). He submits that the Ld. Commissioner (Appeals) has relied on the test reports of the sample drawn through metal gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Shri A.R. Kanani, Learned Superintendent (AR) appearing on behalf of Revenue has reiterated findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the main issue to be decided in the present case is with regards to classification of "remelted zinc" that whether it will be covered under CTH 7901 20 90 as cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter. Either way the claims of Appellant find no merit. We observe that there was no foul in the department's reliance on the test reports in furtherance of ascertaining the classification of the goods in dispute. Therefore, the adjudicating authority was not wrong in re-classifying the disputed goods under CTH 7901 20 90. The classification of the goods by the Department is proper and needs no i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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