2024-VIL-1087-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Classification of Activated Earth, Washed Clay – Respondent-assessee is engaged in manufacturing and clearance of 'Washed Clay' under the trade name 'BLEACH-9' - Department of the view that the product 'Activated Earth' or 'Washed Clay' or 'Bleach-9 Earth' manufactured by the respondent is rightly classifiable under chapter sub heading 38.02 of the Central Excise Tariff Act, 1985 - assessee claimed that the product 'Bleach-9' is rightly classifiable under chapter sub heading 25.05 as 'Mineral substances not elsewhere specified (including clay, earth colours, natural abrasives, sulphurs, slate and stone)', which attracts NIL rate of duty - Whether the product 'Bleach-9' is classifiable under chapter sub heading 38.02 ('Activated carbon; activated natural mineral products') or chapter sub heading 25.05 ('Mineral substances not elsewhere specified (including clay, earth colours, natural abrasives, sulphurs, slate and stone)') of the CETA, 1985 – HELD - the adjudicating authority has rightly concluded that the product 'Bleach-9' manufactured by the respondent assessee is classifiable under chapter sub heading 25.05 of the Central Excise Tariff Act, 1985 as 'Mineral substances not elsewhere specified (including clay, earth colours, natural abrasives, sulphurs, slate and stone)' - the technical opinion obtained from experts concluded that the 'Bleach-9' is raw clay and not 'Activated Clay/Earth', and that the properties of the raw clay washed with water would not differ from the natural clay - the department did not adduce any evidence to contradict these technical findings, and therefore, the product 'Bleach-9' is correctly classified under chapter sub heading 25.05 attracting NIL rate of duty - the classification of the product 'Bleach-9' under chapter sub heading 25.05 of the CETA, 1985, is upheld and Revenue appeal is dismissed
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