9911796707
TMI Blog2024 (12) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... nding to tariff heading 3505 of First Schedule to Customs Tariff Act, 1975, is the claim of the importer that 'prepared additives for cements, mortars or concretes' of heading 3824 of First Schedule to Customs Tariff Act, 1975 is most apt description. The genesis of the dispute is the declaration of the goods valued at Rs. 40,33,463 sought to be cleared vide bill of entry no. 7226661/13.03.2020 to be subjected to rate of duty corresponding to tariff item 3824 4090 of First Schedule to Customs Tariff Act, 1975. During the course of investigation, stemming from inclusion of heading 3505 of HS classification in the accompanying certificate of origin, sample of goods were tested and, on the report of the chemical examiner reporting the presence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as challenged before Commissioner of Customs (Appeals), Mumbai - II, Jawaharlal Nehru Custom House, Nhava Sheva who, vide order2, found no reason to interfere. 4. As both these issues arise from identical set of facts and appealed against on identical grounds, these two appeals are disposed off together. The issue in question is only that of classification between the two competing sub-headings set out supra. Commissioner of Customs (NS-I) as well as Commissioner of Customs (Appeals) who affirmed the findings of the original authority, have relied upon technical literature, information available in the public domain, test results and certificate of origin to discard the declared classification owing to which differential duty was ordered f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain to goods that conforming to description 'dextrins and other modified starches; glues based on starches or on dextrins or other modified starches' corresponding to heading 3505 of of First Schedule to Customs Tariff Act, 1975. The show cause notice proposed classification as sub-heading 3505 10 which is intended for 'dextrins and other modified starches' which are either 'esterified starches' and 'other' and in adjudicating the proposal, the Commissioner of Customs has not gone beyond the six digit level which is patently incorrect inasmuch as there is no duty corresponding to 'six digit level' description. On that ground itself, it can be held that the adjudication process has failed to meet the test of law and judicial determination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iduary category. The usage of the impugned goods as additives for cements, mortars of concrete has been specifically declared in the bill of entry. There is no technical information, laboratory analysis or even information garnered from the public domain to counter this contention and so essential in the light of the several specific sub-classifications set out within heading 3824 of First Schedule to Customs Tariff Act, 1975. 8. A plain understanding of the enumeration in the said heading makes it abundantly clear that it is not intended as a residuary but also one in which the specific description outweigh any other less specific description in terms of rule 3 of General Rules for Interpretation of the Import Tariff appended to Customs T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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