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2|Page C/11591-11593/2016-DB Laboratory, Kandla. Further samples were drawn on 16.12.2014 and sent for test to Customs Laboratory, Kandla. As per the test report, the samples were found to consist of active matter namely, Linear Alkyl Benzene Sulphonic Acid (LABSA) Sodium Salt and other ingredients such as Sodium Chloride, Calcium, Magnesium, Iron, etc. The content of LABSA sodium salt varied from 0.13% to 1.08% by weight. The content of Sodium Chloride varied from 89% to 95% by weight. The DRI contended that since the major constituent in the goods was Sodium Chloride and since the active matter "LABSA" was only in the range of 0.13% to 1.08%, the goods cannot be considered as "Linear Alkyl Benzene Sulphonic Acid Sodium Salt (Industrial Surfactant)" and that accordingly, the description of the goods given in the shipping bills as "Linear Alkyl Benzene Sulphonic Acid Sodium Salt (Industrial Surfactant)", amounted to mis-declaration and consequently the goods were liable for confiscation under Section 113 (i) of the Customs Act, 1962. A SCN dated 03.06.2015 was issued wherein apart from the charge of goods liable to confiscation for mis-declaration of the description of goods, it was also contended that the value which was declared in the shipping bills for "Linear Alkyl Benzene Sulphonic Acid Sodium Salt (Industrial Surfactant)" cannot be accepted since the goods were not "Linear Alkyl Benzene Sulphonic Acid Sodium Salt (Industrial Surfactant)". It was contended that since the major constituent of the good was Sodium Chloride, the goods should be considered as Sodium chloride or common salt and accordingly, the notice sought to adopt the value of contemporary exports of salt. It was further contended in the SCN that the appellant had filed shipping bills in respect of Advance Authorization and as per the Standard Input-Output Norms; the export goods should contain 72% of active matter. The SCN, however, did not