9911796707
TMI Blog1997 (4) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... f the product which is described by the appellants as a catalyst and which goods come under the name Rhodium ROPAC. The same is claimed as a catalyst to promote chemical reaction using the precious metal Rhodium. The formula of the same and the basis which forms the activity of the catalyst are set out in the suppliers by M/s Davy Process Technology who are stated to be the inventors of this product which is as under : ROPAC is a Rhodium based catalyst used in the hydroformylation reaction for converting Carbon Monoxide, Hydrogen and Propylene to Butyraldehyde. ROPAC is Rhodium Triphenyl phosphine Acetyl acetonate Carbonyl. The following, is the typical specification of ROPAC. Formula - Rho(CO) (C5.H8.O2.) (PPh3) Molecular weight - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Tribunal and primarily relying upon the findings in that order has held the goods classifiable under Chapter Heading 2843.90. It is also seen that sample of the goods had also been drawn and tested but there is no mention or discussion in the learned lower authority's order with reference to the test result. 4. The learned Advocate for the appellants has pleaded that Tariff Heading 38.15 is specified for catalysts and, therefore, unless it could be shown that the goods by reason of the chemical composition fell within the ambit of 2843.90, the same by reason of their use and also by reason of how the goods are held out in the trade will have to be assessed under 3815.90. His plea is that the catalyst do not answer to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not adverted to the same for proper appreciation of the ambit of Chapter Heading 28.43. He further urged that a sample has been drawn and the item has also been tested and the learned lower authority should have adverted to test report and should have also obtained the technical opinion as to the nature of the goods in question and whether the same could be covered by any one of the items as are shown to be covered in terms of Notes to Chapter 28 and in the HSN under Tariff Heading 28.43. He has pleaded that the learned lower authority on his own has formed an opinion about the nature of the goods. He has pleaded that catalyst are specially chemical structured items and each process is proprietory and the literature of the manufacturers i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the precious metal compound and this answers to the description in Heading 28.43 and therefore, according to section note 1(b) of HSN Explanatory Note has to be classified under this heading and in no other Heading. For this reason, it is excluded from the Chapter Notes 1(a) of Chapter 38 (being separate chemically defined compound) and hence, the question of classifying the same under heading 38.15 of the CTA does not arise. He has pleaded that the issue can be decided in terms of the above. He has pleaded there is a reference in the lower authority's order to the Chapter Notes and Section Notes even though he has not dealt with these in an elaborate manner from technical point of view. He pleaded that the learned lower authority can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 28.43 covers compounds of precious metals whether chemically defined or not and in case an item falls under Chapter Heading 28.43 notwithstanding it being a catalyst in terms of Chapter Note to 28 it is to be assessed under this heading. However, before this can be done the items must be shown to be the chemical compound covered under Chapter 28 and specifically under Chapter Heading 28.43. A reference to the scope of the Chapter Heading 28.43 under HSN also would be in order as Central Excise Tariff is based on HSN. A perusal of the order of the authorities below shows that no detailed exercise in this regard has been done. Further, the goods had been tested and it was necessary to make available the test reports to the appellants so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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