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TMI Blog2024 (5) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner ( AR ) for Revenue ORDER PER : C J MATHEW The limited issue in this appeal of M/s Sanofi Synthelabo India Pvt Ltd is the legality and propriety of the classification adopted by Commissioner of Customs (Import), Air Cargo Complex (ACC), Chatrapati Shivaji Maharaj International Airport (CSMIA), Mumbai in order [ Order-in-Original No: CC-PVNSB/16/2021-22/Adj.(I) ACC dated 30th December 2021 ] to substitute the one declared in 46 bills of entry, filed between 3rd May 2016 and 9th March 2019, on import of goods. The jurisdictional Commissioner of Customs is also in appeal at the instance of the competent Committee of Chief Commissioners who are aggrieved by the decision in the impugned order to forgo fine in lieu of confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for vesting with the Central Government, will prevail. Accordingly, the appeal of Revenue has no legal ground for being sustained. 4. The only issue that remains for consideration is the correctness of the claim of the appellant that classification under declared heading, with attendant benefits in the impugned notification available to them, has been improperly set aside without first establishing the availability of a heading most appropriate to the impugned goods. On a perusal of the relevant headings in the First Schedule to the Customs Tariff Act, 1975 and the impugned order, we find that the declared classification has been discarded thus '22. I find the noticee has mis-declared the goods as culture of microorganisms, though they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not living organisms. 17. I find that the Noticee has classified the impugned goods as "Enterogermina" (Bacillus Clausil Spores/ Probiotic)" under the HSN/CTH 30029030 as "cultures of micro-organisms (excluding yeasts)" with respective claim for Notification Benefit. Therefore, it is appropriate to discuss 'Culture' and 'micro-organism', Culture: In microbiology, the propagation of microorganisms in a growth medium. As per Wikipedia, "microbiological culture, or microbial culture, is a method of multiplying microbial organisms by letting them reproduce in predetermined culture medium under controlled laboratory conditions. Microbial cultures are foundational and basic diagnostic methods used as a research tool in molecula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal should, nonetheless, have been allowed.' and, in HPL Chemicals Ltd v. Commissioner of Central; Excise, Chandigarh [2006 (197) ELT 324 (SC)], thus '28. This apart, classification of goods is a matter relating to chargeability and the burden of proof is squarely upon the Revenue. If the Department intends to classify the goods under a particular heading or sub- heading different from that claimed by the assessee, the Department has to adduce proper evidence and discharge the burden of proof. In the present case the said burden has not been discharged at all by the Revenue......' 7. It would, therefore, appear that the impugned order has revised the classification without proper application of law as enacted and judicially determ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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