TMI Blog2010 (4) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... 1999 and E/649/2003 - A/127-128/2010-WZB/MUM/C-II/EB - Dated:- 21-4-2010 - S/Shri P.G. Chacko, Member (J) and S.K. Gaule, Member (T) None, for the Appellant. Shri N.A. Sayyad, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Both these appeals were filed by the assessee. In the first appeal, the dispute relates to classification of three products while, in the second appeal, it pertains to the demand of duty arising from classification of the above goods under heading 39.09 of the first schedule to the CETA. Today there is no representation for the appellants despite notice, nor any request of theirs for adjournment. On the last occasion also, there was no representation for the appellants but, in the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng agents and hence appropriately classifiable under SH 3809.00. It is pointed out that the end-use of the products was not considered by the Chemical Examiner or the Commissioner (Appeals). The appellant has relied on Interpretative Rule 3(a) also and has submitted that SH 3809.00, being specific for finishing agents, should be preferred for the padding solutions. The appellant has also quoted from a book authored by Dr. V.A. Shenai, Reader in Fibre Science, Department of Chemical Technology, University of Mumbai, wherein the author had stated thus : - "In another method, urea-formaldehyde precondensates, wrongly called urea-formaldehyde resins, are used instead of formaldehyde. In this case also, cross-linking takes place with the accom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oxyl groups of cellulose to form an ether and that the hydroxyl groups present in DMDHEU can also react with cellulose. On the basis of these properties, DMDHEU is stated to be used extensively in post-cure and pre-cure applications. It is further stated that DMDHEU is stable under storage conditions and, after being applied to the fabric, it will not react until cured at high temperature. It is clear from the above chemical literature that DMDHEU is a condensation polymer of urea and two aldehydes, namely, formaldehyde and glyoxal, which fact is reflected in the Chemical Examiner's report also. The chemical test report further indicates that the samples are aqueous solutions of the condensation products. Chapter Heading 39.09 covers 'Amino ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on are basically resins in aqueous solution obtained by condensation reaction between urea and aldehyde. The specific description "urea resin" given under SH 3909.10 of the CETA Schedule would fit well for all these products. These descriptions should be preferred in the context of classification in terms of Interpretative Rule 3(a). Chapter Note 3(e) to Chapter 39 provides that headings No. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories : - (a) ............... (b) ............... (c) ............... (d) ............... (e) resols (heading No. 3909) and other prepolymers. The Chemical Examiner certified the goods to be prepolymer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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