NSP ELECTRONICS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Appeal No. 835/2004 dated 23.12.2004, passed by the Commissioner of Customs (Appeals), Chennai.

(2.) THE appellants imported goods described as 'Accuguard Replenished' and claimed classification under CTH 281420. The rate of duty was 5% + 16%. The goods were assessed to duty provisionally, pending test report. The supplier of the goods had indicated the composition of the goods as Ammonium - 8.5%; Ammonium Chloride - 26 to 28%; Ammonium Carbonate - 2%; and water - 61%. The goods were tested and based on the report, the Original authority classified the item under CTH 382490 and assessed them to duty at 35% Basic + 16% CVD + 4% SAD. Aggrieved over the order of the Original authority, the appellants approached the Commissioner (Appeals). The Commissioner (Appeals) held that the impugned goods are not clearly 'Ammonia in Aqueous Solution' classifiable under CTH 2814.20 but are chemical preparations containing different chemically defined components. Therefore, she held that the impugned items are classifiable under CTH 3824.90. The appellants are highly aggrieved over the impugned order.

(3.) S /Shri B.N. Gururaj and K. Kumarasen, learned Advocates appeared for the appellants and Shri K. Sambi Reddi, learned JDR appeared for the Revenue. The learned Advocates urged the following points: