TaxTMI 
TaxTMI 
1980 (3) TMI 83
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....hey have also pleaded that they are not concerned with the manufacture of rubber and their enquiries with the suppliers revealed that Rutenol is not used in rubber industry. The claim, however, failed after holding that the literature on the product produced by the petitioners themselves mentions its use as rubber anti-oxidants and, therefore, the levy is correctly attracted. The petitioners went in appeal and failed. In the Revision application, the petitioners have pleaded :- (a) that they were importing Rutenol Recryst since the start of their production in 1967-68 and it is only after a lapse of 8 years or so that the customs authorities have started the practice of levying the c.v. duty on its import. They have a grievance that the A....
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....tifying that no rubber manufacturing company in the world has been using this product as rubber chemical; (ii) Bayer's catalogue showing various rubber chemicals produced by them, which does not include this anti-oxidant in their range of manufacture; (iii) catalogue of Kawaguchi Chemical Industry Co. Ltd., one of the largest rubber chemical producing company in Japan and Hitsubishi Corporation, Tokyo, Japan indicating that these companies have not included this chemical as rubber chemical and recommended it for such use; and (iv) a letter received from M/s. Synthetic Rubber and Chemicals Ltd. certifying what they are not using anti-oxidant having the composition of Rutenol for their rubber manufacture, etc. At the personal hearing, the....
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..... The Government observe that the tariff entry covers two specified rubber processing chemicals, namely accelerators and anti-oxidants. Obviously, the Department's case is that the goods imported by the petitioners is an anti-oxidant. In this context, it will be necessary to find out what exactly is the scope of the term anti-oxidants so far as it relates to rubber technology. The same Encyclopaedia of polymer Science and Technology, Vol. 12 (page 266), also states "the early pioneers of rubber technology, Hancock, Goodyear and Macintosh, observed the effects of aging on unvulcanized and vulcanized rubber, but were not aware of the cause. They noted a gradual loss of useful properties and, in time, deterioration of the product. A rubber-sul....
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....-naphthylamine, N. N-diphenyl-p-phenylenediamine, and N.N'-di-B-naphthyl-p- phenylenedia mine. Many reaction products, including those of acetone with amiline and its derivatives and of acetone with diphenylamine, were used in rubber protection. With the introduction of synthetic elastomers in the late 1930s, a new demand was made on protective agents. These elastomers contain varying amounts of unsaturation and are subject to oxidation. This susceptibility to oxidation is dependent on the degree and the type of unsaturation, the particle size or surface-to-volume ratio, and metal contamination. It is necessary to add proective agents to the polymers in order to isolate and process them. In the early days of synthetic elastomers, it was no....
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....Compounders Handbook on Rubber Chemicals, by Monsanto", which according to the petitioners is one of larges manufacturer of rubber chemicals in the world. In the chapter on antioxidants, the said company has specified various chemicals with defined chemical structure and recommended their use as anti-oxidants for various rubber products. The Government observe that 'Santowhite crystals', which has been described as anti-oxidants for a rubber chemical by Monsanto in the same catalogue, has been designated by chemical formula —4, 4 -thiobis (6-tertbutyl-m-cresol) which exactly corresponds to the chemical structure of "Rutenol Recryst" imported by the petitioners and described the use of this product as an anti-oxidant to rubber. In the Cond....
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....Polymer Science and Technology, Vol. 2 dealing with Plastics, Resins, Rubbers, Fibres, at page 187 describes the anti-oxidants an 4, 4 -thiobis (6-tert-butyl-m-cresol) marketed under the trade name-'Santawhile Crystals', which according to the Monsanto's catalogue is an anti-oxidant with recommended use as rubber anti-oxidants. In the Kirk Othmer's Encyclopaedia of Chemical Technology, Second Edition, Vol. I, page 914 in the Chapter 'Alklyphenols' 4, 4 Thiobis (3-methyl-6-tert-butylphenol) chemically has been described. This publication says that the compound has high anti-oxidant activity and finds considerable application in the stabilization of polyethylene and rubber. It also says that this has been approved at levels up to 0.05% by the....