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Issues:
Classification of imported goods under Chapter 29 or Chapter 38; Provisional assessment of goods; Opportunity for cross-examination of Deputy Chief Chemist; Alternate classification under Chapter 38; Interpretation of Chapter Note 1 of Chapter 39. Analysis: The appeal concerned the classification of imported Poly Glycol P-2000 under Chapter 29 or Chapter 38. The goods were provisionally assessed due to pending test results, with samples sent for chemical testing. The dispute arose when the test results indicated the product as Polyoxypropylene Glycol, different from what was claimed by the importer. The appellant argued for classification under Chapter 29 based on the molecular structure and weight of the product. Alternatively, they sought classification under Chapter 38. The Commissioner upheld the classification under Chapter 39, citing the chemical examination results. The Tribunal noted discrepancies between reports and emphasized the importance of allowing cross-examination of the Deputy Chief Chemist. The retest results and technical aspects raised by the Chemical Examiner were crucial in determining the classification. The Tribunal referred to a previous case where classification under Chapter 39 required adherence to specific definitions of plastic. The Chief Chemist's report lacked evidence regarding the product's plastic properties, essential for Chapter 39 classification. The Tribunal directed the original authority to consider the alternate classification under Chapter 38. The appellant's claim for Chapter 3812 classification was accepted, leading to a direction for the duty to be recalculated accordingly. The judgment highlighted the importance of technical analysis and proper classification under the Customs Tariff Act. It emphasized the need for accurate testing and consideration of specific definitions within the classification chapters. The decision underscored the significance of allowing cross-examination to address discrepancies in reports and ensure a fair adjudication process. Ultimately, the appeal was disposed of with a directive for reclassification under Chapter 3812 based on the findings and interpretations presented during the proceedings.
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