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Indofil Chemicals Co. Versus Commissioner of Central Excise, Thane-I

2016 (5) TMI 1065 - CESTAT MUMBAI

Classification - Whether the product “Super Micro Binder 20” would be appropriately classified under Chapter Heading 3906 or 3911 and whether product “Triton AE” is correctly classifiable under Heading 3911 as claimed by the appellant or 3906 as claimed by the Revenue - Held that:- it is found that the product which answers to the description of Acquous Polymer in primary form are covered under heading 3906. Also the Dy. Chief Chemist’s report, categorically states that the product Super Micro B .....

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on.

The Tribunal has held in respect of similar products in the appellant's own case reported in [2001 (4) TMI 358 - CEGAT, MUMBAI], that similar product containing copolymer resins were held merit classification under chapter Heading 3906.90. The said order was affirmed by the Apex Court Therefore, we do not find any difference in the products in question before us as against the product which is classified under CETH 3906.90 by our order dated 30-4-2001. Since the classification of .....

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mber (T) Shri S.V. Apte, Advocate, for the Appellant. Shri N.N. Prabhudesai, Supdt. (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - These appeals are directed against Order-in-Appeal No. BR/45/Th-I/2005, dated 31-3-2005 passed by the Commissioner of Central Excise (Appeals), Mumbai-IV. 2. The relevant facts that arise for consideration are that the appellant herein was engaged in manufacture of excisable goods under Chapter Heading Nos. 15, 32, 34 and 38. The app .....

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nst the appellant s classification. The appellant contested the matter before the adjudicating authority on merits as well as the jurisdiction. The adjudicating authority after following the due process of law confirmed the demand and also imposed penalties. Aggrieved by the said order, an appeal was preferred before the first appellate authority, who upheld the Order-in-Original. 2.1 In Appeal No. E/2388/2005, the product in question was classified by the appellant under chapter Heading 35 .....

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1 in the case of Indofil Super Micro Binder. He would submit that they have been classifying this product under this Chapter Heading and claiming the benefit of Sr. No. 05 of Notification No. 14/92-C.E. as the said heading talks about reduced rate of duty on Acrylic Monomer and copolymer resin emulsions based on acrylic and/or vinyl monomers. 3.1 He would further draw our attention to the Chapter Heading 3906 and 3911. It is his submission that Chapter Heading No. 3911 is about Petroleum Re .....

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AE under Heading 3906, he leaves it to the Bench after bringing to our notice the factual position in the case. 4. Learned AR appearing for the Revenue, on the other hand would draw our attention to the Chapter sub-heading No. 3911. It is his submission that chapter sub-heading 3911 talks about the resins and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. He would submit that Dy. Chief Chemist s test report clearly indicates that .....

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apter Heading 3906 or 3911 and whether product Triton AE is correctly classifiable under Heading 3911 as claimed by the appellant or 3906 as claimed by the Revenue. 5.2 As regards the product Triton AE, the appellant s Counsel fairly concedes that the said product would fall under Chapter Heading No. 3906 but prays that all the benefits eligible under exemption Notification No. 14/92-C.E., to this chapter heading be extended to them. On perusal of the records, we find that the product Trito .....

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f goods 3906 Acrylic Polymers in primary forms - Ploy (methyl methacrylate) : 3906 10 10 - Binders for pigments or inks Kg. 12.5% 3906 10 90 - Other Kg. 12.5% 3906 90 - Other: 3906 90 10 - Acrylic resins Kg. 12.5% 3906 90 20 - Polyacrylate moulding powder Kg. 12.5% 3906 90 30 - Copolymers of acrylonitrile Kg. 12.5% 3906 90 90 - Other .... Kg. 12.5% 3911 Petroleum resins, Coumarone-indene resins, Polyterpenes, Polysulphides, Polysulphones and other products specified in Note 3 to this Chapter, no .....

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ed AR as well as by the lower authorities on the ground that the Dy. Chief Chemist s report is indicating the product as resin. We reproduce the said portion of the Dy. Chief Chemist s report, which is as under : - The same is in the form of white liquid. It is an Acqueous Synthetic Resin Emulsion Based on Acrylic Monomers. 5.4 We do not find any merits in the claim of the Revenue that the product merits classification under 3911 for more than one reason. Firstly, it can be seen from the Ch .....

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rimary form are covered under said heading. As we have also reproduced the Dy. Chief Chemist s report hereinabove, which categorically states that the product Super Micro Binder 20 is a resin based on Acrylic Monomers. If the product of the appellant is based on Acrylic Monomers, in our view the product merits classification under 3906.90, as there is technically no difference in respect of acrylic monomer or acrylic polymer. Our finding is based upon a published literature which indicated that .....

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n in this appeal is whether the copolymer composed predominantly of acrylic and partly of styrene monomer is entitled to the benefit of exemption in entry 5 to the Table to Notification 14/92. The entry exempts from duty homopolymer and copolymer resin emulsion based on acrylic and/or vinyl monomer classifiable in heading 3905.10, 3905.90 or 3906.90 of the Central Excise Tariff. The goods were held not be entitled to the entry by the Asstt. Collector on the ground that only a copolymer based on .....

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heading 3906.90. 3. Heading 3905 is for polymer of vinyl acetate and heading 3906 is for acrylic polymers. For the goods to get the benefit of the exemption, they should not only comply with the description in the second column of the Table to the notification; they must also be classifiable under any of the three headings mentioned in the column 1 of the Table. 4. In its judgement in GSFC. v. C.C.E. - 1997 (91) E.L.T. 3 the Supreme Court proceeded on basis that the available goods ar .....

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