9911796707
TMI Blog2008 (4) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... ms authorities was tested in the departmental laboratory and the Chemical Examiner reported thus : "Sample is in the form of white powder. It is composed of cellulose. It is other than pulp". On the basis of this test report, a show-cause notice was issued to the party proposing to classify the goods under SH 3912.90 and recover differential duty accordingly. In their reply to this notice, the party submitted that the test report was non-conclusive and requested that the sample be re-tested in the Central Revenue Chemical Laboratory (CRCL). In stead of allowing re-test, the Customs authorities sought clarification from the Chemical Examiner, who confirmed that the sample satisfied "the definition for cellulose powder". On the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sample satisfied "the definition of cellulose powder". We are of the considered view that there was no denial of natural justice by the original authority inasmuch as the test report and the subsequent clarification were given by the Chemical Examiner on the basis of the analytical certificate supplied by the party themselves and, therefore, no re-test was warranted. Yet another contention raised by the party is that, in the absence of evidence to show that the product was a plastic, it was not open to the authorities to classify it under Chapter 39. It is submitted that, in its nature and composition, the goods is cellulose derived from wood pulp and is not a derivative as defined under Heading 39.12. It is submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... primary forms -Cellulose acetates : 3912.11 --Non-Plasticised 3912.12 --Plasticised 3912.20 -Cellulose nitrates (including collodions) -Cellulose ethers : 3912.31 --Carboxymethyl cellulose and its salts 3912.39 --Other 3912.90 -Other 4. The written submissions filed by the party on 24.3.2008 say that "Alpha Cellulose" is a material derived from wood pulp (bleached or unbleached) falling under Chapter Heading 47.04. Their written submissions, in another place say that "Alpha Cellulose" is made from wood pulp (fibrous bleached with white colour with fibre length of 200 mm) and that it is not white po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imary form, under Heading 39.12 since it is other than cellulose acetates and cellulose ethers, it can appropriately be classified under SH 3912.90 (-Other). The Chemical Examiner's report is very much in support of this classification. We have already noted that it was after consulting the literature produced by the party that the Chemical Examiner certified the goods to be "composed of cellulose and to be other than pulp". The Chemical Examiner's report based on the analytical certificate supplied by the party cannot be assailed by them. 5. In the result, we uphold the classification of the subject goods under Heading 39.12 and SH 3912.90 of the Customs Tariff Act Schedule. The assessee is liable to pay differential duty accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
