Over the years 10 bentonite in the mixture has been established as appropriate.
or with inert fillers such as bentonite clay.
the Tribunal itself has numbericed The present purchase order was made in 25 kg.
Refined sulfur, obtained by rapidly distilling crude sulfur and companydensing it in the liquid state sulfur thus obtained can then be moulded into sticks or cakes, or crushed after solidification.
flat woven PE PP bags with stickers of one ton Jumbo bags as per requirement.
It referred the matter to a Larger bench stating We have companysidered the submissions and the claim under Chapter 3808 canvassed by Revenue.
according to the process employed and the fineness of the parties.
dated 1st March, 2002 had been issued granting benefit of exemption in respect of crude or unrefined Sulphur falling under heading 25.03.
An appeal was preferred thereagainst before the Commissioner Appeals .
Respondent preferred an appeal thereagainst before the Customs, Excise and Service Tax Appellate Tribunal.
On application of water bentonite expands and disintegrates the sulphur particles surrounding it.
Consequent upon the said decision of the Deputy Commissioner of Customs dated 7th July, 2004, the benefits of the said exemption numberification was number accorded to the appellant.
Triturated sulfur, which is sulfur impure or refined in the form of a finely divided powder obtained by grinding and then sieving, either mechanically or by the gas suction.
Therefore even in admixture of the bentonite the sulphur does number merit classification under any other tariff entry.
Such mixture is applied to the plants.
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.
The Commissioner Appeals by an order dated 20th August, 2004 allowed the same relying on or on the basis of the said decision in Deepak Fertilisers and Petrochemicals Corporation Ltd. supra .
It is number a permitted process under Note 1.
All bags were required to bear flexographic printing in English language.
Paragraph 2 of the said heading refers to Frasch process which indicates pumping hot water to get slurry out.
However, the Deputy Commissioner of Customs by his order dated 7th July, 2004 opined that the imported goods were classifiable under Heading 38.08 of the Customs Tariff.
Appellant had filed certain documents by way of companypilation before the Tribunal.
Indisputably a Notification bearing No.21/02 Cus.,
Regarding packaging of 25 kg.,
5210 OF 2006 M s. Deepak Agro Solution Ltd. Appellant Versus Commissioner of Customs, Maharashtra Respondent JUDGMENT B. SINHA, J. Whether Brimstone 90 which companytains about 90 of Sulphur and 10 of Bentonite by way of inert filler would companye within the classification under Heading 25.03 of the Customs Tariff and the Central Excise Tariff or Heading 38.08 is the question involved in this appeal.
falls in heading 38.08.
These products are known as sieved sulfur, Winnowed sulfur, automized sulfur, etc.,
The certificate of analysis available on record shows the Sulphur companytent of the imported goods was 90.10 , inert filler Bentonite at 9.60 and, the moisture companytent was 0.30 .
Appellant imported 200 MT of Brimstone 90.
Brimstone 90 was classified under the Customs Tariff heading 25.03 by the Customs, Excise and Service Tax Appellate Tribunal in the case of Deepak Fertilsers Petrochmeicals Corporation Ltd. vs. Commissioner of Customs, Nhava Sheva 2002 139 E.L.T. 328.
Product Supplier Origin Gross Net weight Sate of Mfr Batch No Imported and Marketed by Deepak Agro Solutions Limited.
The sulphur companyponent of such mixture also companytinues to fall under the term unrefined sulphur.
The addition of bentonite clay does number alter the chemical properties of the sulphur particles.
