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2022 (6) TMI 433 - AT - CustomsClassification of imported goods - PVC Kane Ace B-564 - classifiable under CTH 39029000 or under CTH 39069090 - availability of benefit of exemption entry no. 457 (I) of Notification No.46/2011- CUS - non-consideration of statutory provision of central excise tariff act and chemical characteristics of the product - classification decided only on the basis of nomenclature that too picking up words from the full nomenclature of the name of the product - violation of principles of natural justice - HELD THAT:- In the present case it is the admitted fact that co-polymer does not have any single monomer unit which contributes 95% or more by weight. As per the above note, co-polymers are to be classified under the heading covering polymer of co-monomers unit which pre-dominates by weight over every single co-monomer unit. In the present case undisputedly the butadiene is pre dominantly constituent. The butadiene is nothing but the olefin - the products i.e. polymer of other olefin in primary form is classified under 390290000 and other. In the present case as given above the product imported by the appellant consisted of pre-dominantly of Butadiene which is an olefin therefore, in terms of Chapter note 4 to chapter 39 the product is correctly classifiable under CTH 390290000. The Adjudicating Authority and the Commissioner (Appeals) have not considered this statutory provision of central excise tariff act, they have also not considered the chemical characteristics of the product therefore, the classification decided only on the basis of nomenclature that too picking up words from the full nomenclature of the name of the product is absolutely baseless and cannot be sustained. The appellant has correctly classified the imported goods under CTH 390290000 - Appeal allowed.
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