- (1.) These appeals by the Revenue are directed against the judgments of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal"). They raise a common question as to whether "abbalide" imported by the respondents is classifiable as "an organic chemical" under Chapter 29 or a mixture of odoriferous substances falling under Heading 33. 02 of Chapter 33 of the Tariff in the Schedule to the customs Tariff Act, 1975 (hereinafter referred to as "the Tariff).
(2.) The facts, briefly stated, are as under: m/s S. H. Kelker and Co. Ltd. , the respondent in CA No. 276 of 1991, had imported a consignment of "abbalide" in the year 1986. It was assessed to customs duty after being classified as falling under Chapter 29 of the Tariff. After the samples were got tested by the Customs Authorities and after receiving the test report, it was found that the item was a mixture with a basis of odoriferous substance and a show-cause notice dated 2-3-1987 was issued requiring the respondent to show cause why it should not be treated as falling under Heading 33. 02 of the Tariff. After considering the reply submitted by the respondent to the said show-cause notice, the Deputy Collector of customs passed the order dated 6-3-1983 whereby it was held that the proper classification of the product would be under Heading 33. 02 of the Tariff. The appeal filed by the respondent against the said order of the Deputy Collector was dismissed by the Collector of Customs (Appeals) by order dated 7-7-1988. The said orders were set aside by the Tribunal, on appeal, on the view that the goods were classifiable under Chapter 29. The Tribunal has remanded the matter to the Assistant Collector for examining the question of classification of the product under the heading and sub-heading of Chapter 29 after giving both sides due opportunity of representation.
(3.) In Civil Appeals Nos. 10082-83 of 1995, the respondent, Hindustan lever Ltd. , had imported a consignment of "abbalide" which was assessed for duty under Heading 33. 02 of the Tariff. Subsequently, a refund claim was made by the said respondent on the basis that the said consignment was classifiable under Chapter 29. The said claim of the respondent for refund was rejected by the Assistant Collector of Customs. The order of the assistant Collector was affirmed in appeal by the Collector of Customs (Appeals). The Tribunal, following its judgment in the case of S. H. Kelker and co. Ltd. (which is under challenge in CA No. 276 of 1991) , set aside the orders passed by the Assistant Collector and the Collector (Appeals) and remanded the matter to the Assistant Collector for examining the question of classification of the product under the heading and sub-heading of chapter 29 of the Tariff after giving both the sides due opportunity of representation.;