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2005 (3) TMI 546

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.... [Order per : C.N.B. Nair, Member (T) (Oral)]. - The appellant imported a consignment of 'Cellulose fibres' under the brand name 'Santoweb-D' under Bill of Entry dated 9-11-2000. The consignment was provisionally assessed under Chapter 47. Subsequently, upon finalisation of the assessment, the Customs authorities held that the classification under Chapter 38 would be the correct classification.....

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....Light Paraffinic 0-3 03 Distillates (Petroleum), Solvent-Refined Heavy Paraffinic 10-13 04 Styrene-Butadiene Copolymer 7-9 05 Resorcinol Homopolymer, Resorcinol-Formaldehyde Resin 4-6 06 Carbon Black 3-5 07 Resorcinol 1-2 Relying on this composition ld. Counsel has submitted that classification as a 'Pulp' under 47 would be appropriate. He has also submitted that in any event clas....

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....the item is known to find use as reinforcement agent in rubber industry. It is his submission that Plasticisers and stiffening/reinforcements agents perform opposite functions and the present item which is for reinforcement cannot be treated as Plasticisers and classified under 3812.20. 3. We have perused the records and heard the ld. DR also. He has taken us extensively through impugned ord....