KOMAL TRADING COMPANY Vs. COMMISSIONER OF CUS. (IMPORT)

JUDGEMENT

(1.) THERE are 6 stay applications, 26 appeals and one cross objection. Since a common issue is involved in all these cases, they are taken up together for consideration and disposal. The common issue involved in all these appeals is classification of activated Bentonite clay imported from abroad, whether under CTH 2508 or under CTH 3802 of the Customs Tariff. The period involved is both prior to 1 -1 -2007 and on or after 1 -1 -2007.

(2.) AS the matter relates to classification, we take up the appeals themselves for consideration after dispensing with the requirement of pre -deposits, if any, and with the consent of both the sides.

(3.) KEEPING the foregoing view, the Board is of the considered opinion that such goods misdeclared as 'decolourising earth/processed bentonite' are classifiable under CTH 3802.90 as 'activated bleaching earth'. The Custom Houses shall take note of the above classification opinion so that such goods are classified correctly. Demand notices may be issued in appropriate cases to realize the short levy.