9911796707
TMI Blog1998 (8) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... orrectly classifiable under Chapter Heading 9027.80 read with Notification Nos. 105/89 and 158/89 read with Notification 46/88. The Department on the other hand classified the item under Chapter Heading 9024.80 which attracted a higher rate of duty. The appellants' claim for refund to the tune of Rs. 4,86,297/- on account of the difference in the rates of duty was rejected by the authorities below. Hence the present Appeal. 2. The Asstt. Collector denied their claim for classification under Heading 90.27 holding that curing is a change in the physical properties of material by vulcanisation and the function of Rheometer was the measuring of torque which is proportional to the degree of vulcanisation and that torque is a mechanical pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rheometer under sub-heading 9024.80 was correct. The appeal filed against the said order was accordingly rejected. 3. Shri S.P. Sharma, ld. Advocate who appeared for the appellants before us submitted that the authorities below had based their decisions on the premise that the basic function of Rheometer is to measure torque and that torque was a mechanical property. As such, any instrument measuring mechanical property would be covered under Heading 90.24 and not under Heading 90.27 which covered instruments and apparatus for physical or chemical analysis. He drew attention to the two Headings namely 90.24 and 90.27. Whereas Heading 90.24 covered machines and appliances for testing the hardness, strength or other mechanical propertie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, submitted that the impugned order may be set aside and the item may be held to be classifiable under Heading 90.27 with the consequential benefits of the exemption notification. 4. Shri O.N. Ojha, ld. DR appearing for the respondent Collector referred to the findings of the Collector (Appeals) in the Order-in-Appeal. The appellants had imported two instruments, viz. Mooney Viscometer and Disc Rheometer and had sought clearance of both under Heading No. 90.27. Whereas Mooney Viscometer was allowed to be classified under Heading No. 90.27, Disc Rheometer was classified under Chapter Heading 9024.80. He referred to Catalogue supplied by the manufacturer describing the functions of Mooney Viscometer. Mooney Viscosity test performed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to stress/strain properties i.e. modulus/hardness. Collector (Appeals) had also referred to HSN Explanatory Notes which explained what type of Viscometers are covered under Heading 90.27 and had further indicated that Viscometers and the like are used to determine Viscosity, i.e. internal friction of a liquid. 5. We have considered the submissions made on both sides. The case of the appellants is that the function of Rheometer is basically to monitor processing and vulcanisation of rubber. Apart from this, it also tests the physical properties of the material tested. Its main function is the checking/measuring of Viscosity, vulcanisation and final stage of curing. According to appellants, measuring of torque was an insignificant par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpansion, surface tension etc. We observe from the photocopy of the Catalogue relating to Rheometer ODR 2000 filed by the applicants, under the heading "Application to Process Control" it has been stated as under : "The ODR 2000 produces a rheograph from which you can monitor processing and vulcanisation characteristics as well as physical properties of the material being tested. Typically, a rheograph may be divided into three regions. Phase I gives an indication of the processing characteristics of the compound. Phase II indicates cure characteristics or rate of cure. Phase III gives the compounder an indication of the physical properties of the final product". 8. We find that the Collector (Appeals) had based his conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
