TMI Blog1983 (5) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... date(s) were issued to the appellants at the Bombay address given in their revision application to BASF (India) Ltd., New Delhi, which appeared to be a connected office of the appellants; to Bakshi Shiv Charan Singh, Advocate, through whom the appeals were filed, and in whose favour the appellants had originally executed vakalatnamas ; and to Shri Y. N. Chopra, Consultant, in whose favour the appellants subsequently executed a joint vakalatnama . None of these notices evoked any response. 3. When the case was called on 5-5-1983, there was again no one present on behalf of the appellants. The Bench accordingly decided to proceed with the hearing of the case. However, since no copies of documents had been received, the Senior Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly rejected the refund claims. The appeals filed to the Appellate Collector against these orders were also rejected. Three of the appellate orders contained no reasoning whatsoever, but merely said that the order appealed against was clear, that the assessment of the goods was in order and that the appeal was rejected. The remaining Order-in-Appeal is a little more detailed, but only to the extent of reproducing what had been stated by the Assistant Collector, and then rejecting the appeal. It is against these orders that the appellants have filed revision applications, which now stand transferred to the Tribunal. 6. In the appeal, it has been argued that the description in Item 13 of the Customs Tariff Schedule includes the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed that the goods were not complete replacement syntans . She cited the Encyclopaedia of Chemistry, by Harpell Hawley, Third Edition, in which there is a definition of tanning agent , which does not appear very relevant to the present issue. She also cited a publication Leather Auxiliaries and Chemicals by Small Business Publications, in which, under the heading Synthetic tanning agents , there is a description of Syntans as synthetic agents used in combination with other tanning agents. 10. We find that neither the Assistant Collector nor the Appellate Collector has given any justification for the view taken that the goods under consideration are pre-tannins or re-tannins , and are therefore not eligible to be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is further stated that these synthetic tanning substances have no other use than tanning. The local Deputy Chief Chemist is stated to have opined that while considering tanning as an entire process, there cannot be any segregation into pre-tan, re-tan or after-tan stages. 11. It is also seen from the record that prior to the issue of the Board s advice there was a long-established practice of assessing the same goods to duty under Item 13 of the Customs Tariff Schedule. Due weight should also be given to the opinion of the Assistant Controller of Imports, to the effect that basyntans can be considered as tanning materials. 12. We observe that of the two references cited by the Senior Departmental Representative at the hearing, one ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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