Custom, Excise & Service Tax Tribunal
M/S. Associated Finishing Agency vs Cc, Chennai on 24 September, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
C/140/2003
(Arising out of Order in Appeal C.Cus. No. 21/2003 dated 31.01.2003 and passed by the Commissioner of Customs (Appeals), Chennai).
For approval and signature
Honble Ms. JYOTI BALASUNDARAM, Vice President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
_________________________________________________________
1. Whether Press Reporters may be allowed to see the :
order for Publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether the Honble Member wishes to see the fair :
copy of the Order.
4. Whether order is to be circulated to the :
Departmental Authorities? ____________________________________________________________
M/s. Associated Finishing Agency : Appellant
Vs.
CC, Chennai : Respondent
Appearance Shri T. Ramesh, Adv., for the appellants Shri V.V. Hariharan, JCDR, for the respondents CORAM Ms. JYOTI BALASUNDARAM, Vice President Dr. CHITTARANJAN SATAPATHY, Technical Member Date of hearing : 24.09.2010 Date of decision : 24.09.2010 ORDER No._____________ Per: Jyoti Balasundaram, Goods imported by the appellants herein were found on test by the Customs Lab to be fat liquor and not Sulphonated Fish Oil as claimed and the classification of the imported item was held to be under CTH 34.03 and not under CTH 34.02 as claimed by the appellants. The benefit of exemption from duty in terms of Notification No. 17/2001 was denied to the goods. Hence, this appeal.
2. We have heard both sides. The appellants fairly states that the issue stands settled against them by the Tribunals decision in the case of Prema Colors & Chemicals Vs. CC, Chennai 2008 (231) ELT 96 (Tri.-Chen.), holding that identical goods containing not only sulphonated fish oil but other ingredients, is fat liquor falling for classification under CTH 34.03. Following the ratio of the above decision, we uphold the impugned order and reject the appeal.
(Order dictated and pronounced in the open Court)
(Dr. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE PRESIDENT
BB
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