TMI Blog2017 (1) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... SCR was classifiable as CTH 38151900 and SCR with ASC was classifiable under CTH 38151210. Held that: - there is difference of opinion amongst the various Commissionerates. Apparently, two Commissionerates have expressed opinions, particularly, favouring the applicant’s view, whereas the third Commissionerate i.e. Patparganj Commissionerate, has taken a contrary view - In the light of the opinion, the Authorities appear to have resolved that controversy. By itself, this resolution of the controversy, in our opinion, is not premised upon a grave or erroneous understanding of the law. Moreover, at the time of the import, the likely effect of the classification is the same. In other words, where the products are classifiable under one sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ensure that composites of Nitrogen oxide are removed from exhaust gases emitted by machinery especially automobiles. They are selectively reduced by ammonia in the presence of oxygen. In this process, a catalyst consisting of titanium dioxide is used as it shows a high activity, selectivity and resistance. The SCR is a catalytic preparation used for reducing nitrogen oxides outside the automobile engine cylinders. Nitrogen oxides are converted to nitrogen and water by adding ammonia to exhaust gas on the surface of the catalyst and this technology used to reduce nitrogen oxide emissions from the diesel exhaust to harmless nitrogen (N2) and water (H2O) using ammonia as reactant. 5. The Authorities issued notice and received resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts' and CTH 3815 covers 'Reaction initiators, Reaction accelerators and Catalytic preparations not elsewhere specified or included' -. The product in question functions only as a pass through apparatus of catalytic preparation, wherein the NOx passing through ammonia enters through one end of SCR and post chemical reaction, exits at other end by breaking down into N2 and H20. Therefore, SCR and SCR with ASC are catalytic preparations, not elsewhere specified or included. This view is also confirmed by the expert opinion dated 29.07.2016 obtained from Dr. Shantanu Roy, Professor, Department of Chemical Engineering, IIT, Delhi concluding that goods in question are catalysts made from complex active metal oxides, which al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under head platinum or palladium catalysts with base of activated carbon , which indicate that the PGM in the product would be platinum or palladium. Therefore, it would be classifiable under CTH 38151210. In view of foregoing, we hold that SCR (Selective Catalytic Reduction) is classifiable under CTH 38151900 and SCR with ASC (Selective Catalytic Reduction with Ammonia Slip Catalyst)' is classifiable under CTH 38151210. 7. Learned counsel urges that the Ruling Authority is incorrect and emphasises the expression with precious metal or precious metal compounds as the active substance in TI 3815 12 and submits that in the circumstances, the classification of SCR with ASC as falling under 38151210 is incorrect. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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