Vital Therapeutics Pvt. Ltd Vs Commissioner of Customs (Seaport – Import) (CESTAT Chennai)
CESTAT Chennai held that classification of Amprolium HCL under Customs Tariff Heading [CTH] 2933 9900 upheld. Accordingly, duty and interest as ordered is upheld.
Facts- The appellant is in the business of trading of feed additives, enzymes, premixes etc. Specific intelligence was gathered by DRI, Chennai, that the importer has been allegedly importing pure ‘ascorbic acid’ in the guise of ‘ascorbyl polyphosphate’ by mis-declaring the same in the import documents, thereby evading payment of ant-dumping duty and CVD. It was noticed that they had filed a Bill of Entry dated 14.2.2012 for clearance of ‘Ascorbyl Poly Phosphate’ by classifying it under Customs Tariff Heading 2309 9010. The said goods were imported from China. As per Notification No. 67/2009-Cus dated 16.6.2009 in force, at the material time, anti-dumping duty was leviable on imports of “Vitamin C or its synonym” from China. A similar modus was also noticed in the import of other goods. The investigation was followed by the issue of a Show Cause Notice (SCN). After due process of law, the Ld. Commissioner passed the impugned order (OIO) concluding that the goods covered by eight Bills of Entry mentioned at Sl. No. 1 to 8 of the Table at para 40 supra are Ascorbic Acid (Vitamin C) and are classifiable under CTH 29362700. Accordingly, duty demand and anti-dumping duty demand were upheld.
