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2016 (5) TMI 1065 - AT - Central ExciseClassification - Whether the product “Super Micro Binder 20” would be appropriately classified under Chapter Heading 3906 or 3911 and whether product “Triton AE” is correctly classifiable under Heading 3911 as claimed by the appellant or 3906 as claimed by the Revenue - Held that:- it is found that the product which answers to the description of Acquous Polymer in primary form are covered under heading 3906. Also the Dy. Chief Chemist’s report, categorically states that the product Super Micro Binder 20 is a resin based on Acrylic Monomers. If the product of the appellant is based on Acrylic Monomers, the product merits classification under 3906.90, as there is technically no difference in respect of acrylic monomer or acrylic polymer. Our finding is based upon a published literature which indicated that a polymer can be made up of thousands of monomer. Hence, acrylic polymer which are covered under Heading 3906 are nothing but acrylic monomer linked up by a process called polymerization. The Tribunal has held in respect of similar products in the appellant's own case reported in [2001 (4) TMI 358 - CEGAT, MUMBAI], that similar product containing copolymer resins were held merit classification under chapter Heading 3906.90. The said order was affirmed by the Apex Court Therefore, we do not find any difference in the products in question before us as against the product which is classified under CETH 3906.90 by our order dated 30-4-2001. Since the classification of the product “Super Micro Binder 20” is upheld under Chapter Heading 3906.90, the quantification of the demand would be recalculated by the lower authorities in accordance with the findings recorded in this order. The entire issue being of classification dispute, in our view, there is no necessity to impose any penalty on the appellant. - Appeals disposed of
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