TMI Blog1990 (8) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... e description of Hydroquinone Pro photo grade and one consignment with description of Hydroquinone 99.6% purity. 2. The Department has assessed the imported items as prepared rubber chemical under Heading 38.01/19 (7) CTA with additional duty under Item 65 CET. 3. The appellants have sought for classification under residuary heading 29.01/45 (1) CTA and for the purpose of additional duty under item 68 CET. 4. The Assistant Collector of Customs, Refund Claims, has observed in his order-in-original that as per Condensed Chemical Dictionary of Hawley, the impugned goods are also known as Antioxidant which is specifically covered under Item 65 CET. 5. The Collector (Apeals) in his order-in-appeal has observed that it is not possible t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not surface active in character. It is hot mentioned to be used as rubber chemical in any of the books here . They have further stated that there is a practice to subject Hydroquinone imported to additional duty only under Item 68 of CET. They have claimed that the Hydroquinone may have general uses but the imported item was specifically described as of photographic grade. Hence, the lower authorities were not justified to presume that the item imported was only an antioxidant for rubber when the Chemical test had indicated that the item was neither a surface active agent nor it is mentioned to be used as rubber chemicals in any books. 8. Shri T.V. Krishnamurthy, learned Consultant appearing for the appellants, sought to rely upon the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elsewhere specified or included: x x x (7) Prepared rubber chemicals a) 100% 90%b) 29.01/45 Organic compounds including antibiotics, normones, sulpha drugs, vitamins and other products specified in Notes 1 and 3 of this chapter: (1) Not elsewhere specified a) 100% 11. The appellants have relied upon the entries shown in the bill of entry, invoices and the Test report to support their claim. The authorities have examined the literature of Hydroquinone produced by the appellants. It is indicated in the column Applications - - Photographic developers (for x-ray photographs, photoprints, and black and white photographs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged its onus to classify as rubber chemicals under Chapter 38.01/19(7). On the other hand, the importer has produced the invoice which shows that the item is described as Hydroquinone Tech Photo grade . The literature produced and relied upon by them, in the column application," the first one is Photographic developers (For x-ray photographic photo prints and black and white photographs). There is no reason to disbelieve that these items were in fact imported as photographic chemicals for such use. 12. In Hico Products Ltd., Bombay v. Collector of Central Excise, Bombay as reported in 1983 (14) E.L.T. 2483, it has been held at para 12 that Although it is for the claimant to establish that his goods are exempt under notification, yet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report also does not support the Department. In the citation referred to supra, it has been held that in case a substance has several alternative uses and if it is not used predominantly as a rubber processing chemical, then it would not be correct to describe it so merely because this description finds place in the Central Excise Tariff. The Department has chosen to look into one such application of the imported product in the literature without any supportive evidence. They have not even cared to ascertain whether the imported goods are predominantly being used as rubber chemicals. In that view of the matter, the impugned orders have to be set aside and the claim of the appellants have to be allowed on the basis of the evidence produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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