TMI Blog2024 (4) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of the tyre. The compound Plasticizer is clearly mentioned in the tariff entry against CTH 38122090. Therefore, the bona fide belief of the appellant that the product being a plasticizer classifiable under CTH 38122090 cannot be doubted with. We further find that the appellant without contesting the duty liability paid the entire amount along with interest and seek relief only for waiver of penalty. We also observed that in all over India at all the Ports said goods was being classified and accepted under CTH 38122090 considering the same as plasticizer. Therefore, it is not only belief of the appellant but also the view of the department that the goods is classifiable under CTH 38122090. However, it could only be ascertained t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom Houses under CTH 38122090. However, with respect to such imports the DRI, Gandhidham after elaborate examination of chemical properties of the item came to the conclusion that it should be classified under CTH 27079900. The appellant without contesting the duty liability due to changed in the classification admittedly paid the duty of Rs. 68,74,072/- on 02.11.2015 and a small amount was paid on 04.01.2018, despite this payment was made, the DRI has issued the show cause notice dated 24.06.2016. The said show cause notice has been adjudicated wherein the duty along with interest was confirmed and the same was appropriated as the appellant have already paid the amount. In addition a penalty of Rs. 68,74,072/- was imposed under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of the record we find that the case relates to classification of the imported goods, the appellant have classified the goods under CTH 38122090 on a bona fide belief that the imported goods were Plasticizer and the same were used as Plasticizer in the manufacture of the tyre. The compound Plasticizer is clearly mentioned in the tariff entry against CTH 38122090. Therefore, the bona fide belief of the appellant that the product being a plasticizer classifiable under CTH 38122090 cannot be doubted with. We further find that the appellant without contesting the duty liability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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