2007(03)LCX0140

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

Ms. Jyoti Balasundaram, Vice-President and Shri K.K. Agarwal, Member (T)

Commissioner of Customs (Import), Nhava Sheva

Versus

Associate Chemical Corporation

Stay Order No. S/306/2007-WZB/CSTB/CI, dated 9-3-2007 in Application No. C/S/173/07 in Appeal No. C/55/07

Cases Quoted -

Union of India v. Pesticides Manufacturing and Formulators Association of India - 2002(10)LCX0205 Eq 2002 (146) ELT 0019 (S.C.) - Distinguished [Para 3]

Advocated By -

Shri A.K. Saxena, SDR, for the Appellant.
Shri Mayur Shroff, Advocate, for the Respondent.

[Order per : Jyoti Balasundaram, Vice-President]. -

The Revenue seeks stay of operation of the order of the Commissioner (Appeals) who has accepted the contention of the respondents/importers for classification of "Thiourea 99% minimum" under CTH 29039010, setting aside the adjudication order by which the goods were classified as insecticide under CTH 3808.


2. We have heard both sides.


3. We find that the Commissioner (Appeals) has noted that 'Thiourea 99% is specifically covered by the tariff entry under Chapter 29 under Heading 290390301. The judgment of the Apex Court in the case of UOI v. Pesticides Mfg. Formulators Association of India, 2002(10)LCX0205 Eq 2002 (146) ELT 0019 (S.C.) which is relied upon by the Revenue in the present appeal and application does not cover, prima facie, Thiourea 99%, an item which is specifically covered under the tariff entry and therefore, prima facie there is no ground to interfere with the Commissioner (Appeals) order of classification which is to be determined when the appeal is taken up for regular hearing and not at this stage in view of the specific tariff entry prima facie covering the product in dispute under Chapter 29. We, therefore, see no ground for granting the prayer for stay of operation of the impugned order and accordingly reject the same.

(Pronounced in Court)

Equivalent 2007 (213) ELT 0040 (Tri. - Mumbai)