Page 181 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] 20 MICRONS LTD. v. COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI 403

of the Customs Act, 1962. Needless to say that Adjudicating/Assessing officer
shall dispose of the matter within six months of receipts of this order after allow-
ing opportunity of hearing to the appellants.
(Order pronounced in the open Court)
_______

2020 (372) E.L.T. 403 (Tri. - Mumbai)
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI
Shri C.J. Mathew, Member (T) and Dr. Suvendu Kumar Pati, Member (J)
20 MICRONS LTD.
Versus
COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI
Final Order Nos. A/86543-86545/2019-WZB, dated 9-4-2019 in Appeal Nos.
C/85211/2013 with C/85212 & 85214/2013
Natural calcite powder - Classification under Heading 2530 of Customs
Tariff Act, 1975 - Faulty Test Reports - HELD : Test results and cross-
examination thereof show that ‘oil absorption value’ of impugned goods can-
not be excluded from description as ‘natural calcite powder’ without more spe-
cific tests and that reliance on said tests not sufficient to revise classification
claimed at time of import - Test report not referring to ‘particle size’ and chem-
ical facilities of department deficient in capacity to carry out test - Test result
faulty, hence, principle laid down in Gulshan Polyols Ltd. [2019 (366) E.L.T.
728 (Tri. - All.)] and Shakshi Makfin Pvt. Ltd. [2016 (343) E.L.T. 972 (Tribunal)]
and decision of Tribunal in Manikya Creations Pvt. Ltd. [2019 (365) E.L.T. 130
(Tri.-All.)] applicable - Impugned order set aside. [paras 4, 5]
Appeals allowed
CASES CITED
Gulshan Polyols Ltd. v. Commissioner — 2019 (366) E.L.T. 728 (Tri. - All.) — Followed ......... [Paras 3, 5]
Shakshi Makfins Pvt. Ltd. v. Commissioner — 2016 (343) E.L.T. 972 (Tribunal) — Followed .. [Paras 3, 5]
Commissioner v. Manikya Creations Pvt. Ltd. —2019 (365) E.L.T. 130 (Tribunal) — Followed .... [Para 5]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 43/2017-Cus., dated 16-11-2017 — Referred ............................................... [Para 2]
REPRESENTED BY : Ms. Shamita Patel, Advocate, for the Appellant.
Shri Bhushan Kamble, Assistant Commissioner
(AR), for the Respondent.
[Order per : C.J. Mathew, Member (T)]. - These appeals lie against the
order of the lower authority, as confirmed by Commissioner of Customs (Ap-
peals), Mumbai-I in Order-in-Appeal No. 867 to 873/MCH/JC/GR.I/2012, dated
15th October, 2012, in the import of ‘natural calcite powder’ against Bill of Entry
No. 726554/18-11-2006 on which duty of ` 41,950/- was self-assessed. It was held
that the goods had been misdeclared as the test results found the samples to be
‘precipitated calcium carbonate’ and, thereby not eligible for exemption Notifica-
tion No. 21/2002-Cus., dated 1st March, 2002 (Sl. No. 517). Besides confirming
EXCISE LAW TIMES  1st May 2020  181