TMI Blog1997 (10) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... company has undergone a change in the meantime and the present name is M/s Pidilite Industries Limited. In view of the change in the name, the appeal is filed in the name of M/s Pidilite Industries Limited. 3. It was his submission that `Amidal AMH was introduced by them in 1978. The classification list No. NES/68/1/78 was filed mentioning that it is a textile auxiliary used for finishing of all types of textile. It is manufactured from Acrylamide or Acrylonitrile by chemical reaction. Similar product manufactured by others were also classified under Tariff Item 68. The classification list was approved on 15-2-1978 under Tariff Item 68. Thereafter, every year the classification list was being submitted due to budgetary changes and was b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1982 to March, 1983. The Supdt. discussed about the manufacturing process of Amidal AMH which was given to him vide letter dated 29-3-1985. The Assistant Collector visited their plant to inspect the production of Amidal AMH and the process of its manufacture was again submitted to the Supdt. vide letter dated 2-8-1985. The Assistant Collector, by his order confirmed the demand and classified Amidal AMH under Tariff Item No. 15A(1). No penalty was imposed. Being aggrieved by the order of Assistant Collector, they filed an appeal before Collector (Appeals) who set aside the order of the Assistant Collector and directed him to send records to jurisdictional Collector for proper action in terms of Section 11A of Central Excises and Salt Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulating and clarifying agents in pollution control, in clarifications of water and sewage treatment. All polymers are not `resins and are not covered by Tariff Item 15A(1). This has been clarified by explanation II after Tariff Item 15A(1) which includes only those polymerised products which have characteristics of resins or are plastics. Amidal AMH has not reached the resin stage and therefore, it does not fall under the ambit of Tariff Item 15A(1). The classification list was submitted on 1-3-1983 and was not approved provisionally. Consequently, no demand can be raised retrospectively. 9. It was his submission that without prejudice to the fact that the A.C. has wrongly classified Amidal AMH under Tariff Item 15A(1), they would like t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable to the Department. 14. In response to a query from the Bench, he argued that he has been charged with mis-declaring the classification of the product under Tariff Item 68 wilfully and suppression of the facts as apparent from the show cause notice. 15. In response to further queries, he emphasised that the synthetic resin need not necessarily be insoluble in water and pointed out that the learned Additional Collector has referred to the relevant portions from the Encyclopedia of Chemical Technology by Kirk-Othmer (Third Edition) Volume 20 which deals with and enumerates water soluble resins at pages 207 to 227. It was also his submission that the assessee s contention regarding assessable value is not acceptable as an adjustmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is time barred and therefore, we need not enter into other aspects and issues involved. However, it may be mentioned en passant that the Additional Collector is right in his finding on the basis of Encyclopedia of Chemical Technology by Kirk-Othmer to the effect that water soluble synthetic resins were also known and he rightly quotes from the Encyclopedia to show that it deals with and enumerates water soluble resins including water soluble resins which are polymeric materials that are completely soluble or swell substantially in water and further that they include natural, modified natural, and completely synthetic materials as well. Moreover, water-soluble resins are of commercial interest because they alter the properties of aqueous s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19. Thus, reference to the technical material and quotation from Hawley also shows that in these circumstances, the appellants cannot be blamed if they had claimed the classification under Tariff Item 68 after appending a technical note and once the classification list after being initially approved provisionally subject to chemical test is approved finally and subsequent classifications list are also approved finally, they cannot be faulted if they continued to declare accordingly. 20. Even otherwise, once there is sufficient declaration of facts and on that basis, a particular tariff item is claimed and the Department also agrees but subsequently wants to change its stand and classify the material in a different tariff heading for w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
