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TMI Blog2017 (1) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... g a decision of the Authority for Advance Ruling (Central Excise, Customs and Service Tax) dated 17.08.2016. The Authority had expressed its opinion that two products in question i.e. Selective Catalytic Reduction Honeycomb ('SCR') and SCR with Ammonia Slip Catalyst Honeycomb ('SCR with ASC') were classifiable under the Custom Tariff Heading (CTH) 38151900 and CTH 38151210 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter to be referred as 'CTA') 4. The importer sought an opinion from the Authority with respect to the correct classification of SCR and SCR with ASC. The SCR is composite of Titanium dioxide (TiO2) -79%; Tungsten tri-oxide (WO3) - 8%; Glass fibers - 11% and Vanadium Pent oxide (V2O5) - 2%. It is designed to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technology or simple oxidation catalyst used for converting carbon monoxide into carbon dioxide in automobiles. In my view the product under discussion are of wider applications and are catalysts made from complex active metal oxides, which also require for operation a supporting reducing agent (such as NH3) for selective reduction of desired pollutants (NOx)." 6. The Authority was of the opinion that SCR was classifiable as CTH 38151900 and SCR with ASC was classifiable under CTH 38151210 is final on this. The relevant portion reads as under:- "10. Finally, it is to be examined if SCR and SCR with ASC are classifiable under CTH3815. Chapter 38 of the Customs Tariff covers 'Miscellaneous Chemical Products' and CTH 3815 covers &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and specifically SCR under CTH38151900. However, Commissioner, of Customs (Import), lCD, Tughlakabad, New Delhi proposes classification of product SCR with ASC under CTH 38151290 i.e. supported catalysts with precious metal or precious metal compound, other than of platinum or palladium catalysts with base of activated carbon. However, applicant proposes classification under CTH 38151210 as supported catalysts with precious metal or precious metal compound of platinum or palladium catalysts with base of activated carbon. It is admitted fact that SCR with ASC will contain PGM i.e. Precious Group of Metals. However, the precious metal has not been specified. Applicant proposes to place the product under head "platinum or palladium catalysts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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