TMI Blog2022 (6) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... above note, co-polymers are to be classified under the heading covering polymer of co-monomers unit which pre-dominates by weight over every single co-monomer unit. In the present case undisputedly the butadiene is pre dominantly constituent. The butadiene is nothing but the olefin - the products i.e. polymer of other olefin in primary form is classified under 390290000 and other. In the present case as given above the product imported by the appellant consisted of pre-dominantly of Butadiene which is an olefin therefore, in terms of Chapter note 4 to chapter 39 the product is correctly classifiable under CTH 390290000. The Adjudicating Authority and the Commissioner (Appeals) have not considered this statutory provision of central excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rential duty, liability was confirmed. Being aggrieved by the Order-In-Original, the appellant filed appeals before the Commissioner (Appeals) who upholding the classification of said product under 39069090 and consequential denial of exemption claimed by the appellant in terms of Sl.No.457 (I) of the Notification No.46/2011-Cus rejected the appeals. Therefore, the present appeals filed by the appellant. 2. Shri Rajat Bose, learned counsel along with Shri Neeladri Chakraborthy, Advocate appeared for the appellant. Shri Rajat Bose in his argument submits that the product‟s appearance is in white powder form and as part of chemical composition the product comprises chemical of MMABD- ST-Acrylic Copolymer consisting of MMA (Methyl Met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of pre-dominant constituents of co-polymers units of polymers. In the present case, the pre-dominant constituent is butadiene which is in the nature of olefin which covers under Tariff Heading 3902 under the entry Polymer of other olefins in primary form‟. Therefore, the product imported by the appellant is correctly classifiable under CTH 39029000 and not under 39059090 as claimed by the department. 2.1 He further submits that the adjudicating authority without any scientific explanation and classification notes and without conducting any chemical test has re-classified the product under CTH 39069090. He submits that the adjudication authority has decided the classification only by its nomenclature. In support of his above s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct Methyl Methacrylate Butadiene Styrene Acryl Ester Kane Ace B-564 18.5-23.5% 67.5-72.5% 2.5-7.5% 2.5-7.5% From the above composition it is undisputed that the pre-dominant constituent is butadiene having 67.5-72.5%. To classify any polymer product under Chapter 39 the relevant authorities are reproduced below: ...4. The expressions copolymers covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content For the purposes of this Chapter, except where the context otherwise requires, copolymers (includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant consisted of pre-dominantly of Butadiene which is an olefin therefore, in terms of Chapter note 4 to chapter 39 the product is correctly classifiable under CTH 390290000. The Adjudicating Authority and the Commissioner (Appeals) have not considered this statutory provision of central excise tariff act, they have also not considered the chemical characteristics of the product therefore, the classification decided only on the basis of nomenclature that too picking up words from the full nomenclature of the name of the product is absolutely baseless and cannot be sustained. 5. As per our above discussion and finding the appellant has correctly classified the imported goods under CTH 390290000. Accordingly the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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