Appeal No. C/367/2008, (Arising out of OIA-141-2008-KDL-CUS-COMMR-A-AHD dated 16/05/2008 passed by Commissioner (Appeals) of Customs, Kandla). Case: Ms. Jay Polychem India Ltd. Vs Commissioner of Customs, Kandla. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Appeal No. C/367/2008, (Arising out of OIA-141-2008-KDL-CUS-COMMR-A-AHD dated 16/05/2008 passed by Commissioner (Appeals) of Customs, Kandla) |
| Counsel | For Respondents: Shri S. N. Gohil, Authorised Representative |
| Judges | Dr. D. M. Misra, Member (Judicial) and Mr. Ashok K Arya, Member (Technical) |
| Issue | Customs Law |
| Judgement Date | May 19, 2017 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Ashok K Arya, (West Zonal Bench At Ahmedabad)
-
M/s Jay Polychem India Ltd. is in appeal against OIA No. 141-2008-KDL-CUS-COMMR-A-AHD dated 16/05/2008, whereunder the classification of the goods namely Mixed Xylene has been confirmed under Customs Tariff Heading No. 2704.
-
The brief facts are that:
i) The appellant imported Mixed Xylene and requested classification of the said goods under Chapter Heading No. 29029090.
ii) The department based on Customs Lab Test Report No. 1141 dated 09.07.2007 where percentage of Xylene Isomers is shown as 40.60%, says that as per the Explanatory Notes contained in Vol I of HSN, when the subject goods do not contain 95% percentage or more by weight of Xylene Isomers, present goods Xylene being of lower purity is excluded from CTH 2909 and fall under Chapter 2707 attracting customs duty @10%.
iii) Importer did not agree with the classification of Mixed Xylene under CTH 27073000 and requested to assess Bill of entry under CTH 29024400 provisionally.
iv) The department thereafter gave personal hearing to the importer appellant and vide order-in-original dated 03.08.2007 passed by the Assistant Commissioner stated that percentage of Xylene is only 40.60%; therefore, item is to be classified under CTH 2704 as per test report of laboratory.
v) Importer appellant went in appeal before Commissioner (Appeals), who sustained the OIO passed by the Assistant Commissioner classifying the goods in CTH 2704.
(vi) Hence, the appellant is now in appeal before the Tribunal.
-
None present for the appellant. Ld. AR for the Revenue reiterated the findings given by the lower authorities. The appellant did not attend the hearings whenever the case was posted for hearing. The matter being of the year 2008, being over nine year old, cannot be kept pending for long. We are, therefore, deciding the matter by this order.
-
After having carefully gone through the facts on record and the submissions of the Revenue as well as the appellant given in the appeal memo, we find that the matter is covered by the Tribunals decision in the case of Addisons Paints & Chemicals Ltd. vs. Commissioner of Central Excise, Ahmedabad 2006 (196) ELT 231 (Tri.-Chennai). The Tribunal in the said case observes as under:-
-
We have carefully considered the submissions. The? tariff entry canvassed by the assessee (2902.44) reads -- Mixed xylene isomers--, whereas the one canvassed by the Revenue (2707.30) reads -- Xylole--. Admittedly, the goods...
To continue reading
Request your trial