Per Dr. Chittaranjan Satapathy
1. Heard both sides.
2. The appellants imported the impugned goods namely “Rovimix Stay - C 35” claiming the same to be “Ascorbyl Polyphosphate” claiming the concessional duty under Notification No. 23/98 (Sl. No. 18 - List I - Item 3). The impugned goods were assessed provisionally and the samples were sent to the Customs laboratory for test. The Chemical Examiner reported that the sample was in the form of green coloured powder and that it was composed of phosphorous containing organic compounds. As such, his report was inconclusive on the basis of test conducted by him. However, he subsequently called for the product literature given by the appellants and on the basis of the same he has given an opinion that the product is a mixture of Sodium / Calcium salt of Ascorbyl Phosphate and that the Ascorbyl Phosphate is different from its Calcium and Sodium salt.
3. On the basis of such opinion given by the Chemical Examiner, the concessional rate of duty has been denied to the appellants by the authorities below leading to this appeal. While deciding the stay petition, the Bench had noted that the Chemical Examiner’s report does not come anywhere near identifying the compound by name and that the denial of the concessional rate of duty on the strength of such expert opinion was prima facie not sustainable.
4. In the absence of any definite chemical test result to the contrary, we have looked at the product literature submitted by the appellants as well as the submission made by the learned DR. From the product literature, we find that the chemical name of the product is Sodium, calcium ascorbyl-2-phosphate. The synonyms are given as L-ascorbic acid phosphate; L-ascorbic acid monophosphate; vitamin C phosphate. It is also indicated that esterification of ascorbic acid at position 2 protects vitamin C from destruction by oxidation and that the product contains primarily the monophosphate ester of L-ascorbic acid, with very small quantities of diphosphate ester and traces of triphosphate ester. In the product data, contemporaneously submitted before the original authority, describes the product to be Ascorbil Polyphosphate. Even the literature submitted by the learned DR for Stay-C Stabilized Vitamin C calls it L-Ascorbyl-2-Polyphosphate.
5. Considering the descriptions in the product literature, we are of the view that the impugned goods under import is nothing but Ascorbyl Polyphostae specified under List - I, Item No. 3 against Sl. No. 18 of the impugned Notification No.23/98. Hence, we are of the view that the appellants are entitled to exemption under the impugned Notification. Consequently, the impugned orders are set aside and the appeal is allowed with consequential benefit to the appellants, if any.