Smzs Chemicals Ltd. Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:
1. the duty of rs. 4800/- has been deposited. the application is for waiver of deposit of rs. 24000/-.2. the dispute relates to classification of choline chloride. the applicant claims its classification as a animal feed suppliment under heading 23.02 of the tariff, whereas the impugned order confirms its classification under 29.23 as organic compound.3. apart from the fact that it would be ordinarily inappropriate to impose penalty in a matter relating to classification, the classification of the product under heading claimed by the applicant appears to have been accepted by the larger bench decision in tetragon chemie p. ltd. v. cce

Judgment:
1. The duty of Rs. 4800/- has been deposited. The application is for waiver of deposit of Rs. 24000/-.

2. The dispute relates to classification of choline chloride. The applicant claims its classification as a animal feed suppliment under heading 23.02 of the Tariff, whereas the impugned order confirms its classification under 29.23 as organic compound.

3. Apart from the fact that it would be ordinarily inappropriate to impose penalty in a matter relating to classification, the classification of the product under heading claimed by the applicant appears to have been accepted by the larger bench decision in Tetragon Chemie P. Ltd. v. CCE