2.2 The Adjudicating Authority has erroneously demanded duty of Rs.1,32,248/- which is the duty demand by taking into consideration all the three products imported by the appellant. It is submitted that the appellant had imported goods viz., Natural Brassinolide Powder, Humic Acid and Seaweed Extract Powder vide the same Bill of Entry. Out of this, the misclassification was alleged only with regard to Natural Brassinolide Powder. The Ld. Counsel adverted to the notice issued by the Department dated 09.03.2012 which gives the reason for demand. In the said para, the Adjudicating Authority has noted that the classification with regard to Natural Brassinolide Powder has to fall under 38089340 instead of 31010099 as classified by the appellant. Consequent to the incorrect classification, the duty demand was confirmed. There is no dispute with regard to other two products. However, while quantifying the duty, the Original Authority has taken into consideration all the three goods imported by the appellant instead of enhancing the value with regard to Natural Brassinolide Powder only. This has resulted in demand of Rs.1,32,248/- instead of Rs.43,205/applicable to Natural Brassinolide Powder only.
