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Issues: Proper classification of Hypalon-40 under Customs Tariff Act, 1975 as synthetic rubber or synthetic resin for customs duty assessment.
The judgment by the High Court of Calcutta involved the appeal arising from a writ petition regarding the classification of Hypalon-40 for customs duty assessment. The respondent, a manufacturer of electrical cables, imported Hypalon-40, which was disputed by customs authorities to be synthetic resin instead of synthetic rubber. The trial judge noted conflicting opinions from customs authorities and the Indian Institute of Technology, Kharagpur, regarding the classification of Hypalon-40. The customs authorities argued that Hypalon-40 was synthetic resin based on tests, while the I.I.T. report indicated similarities to synthetic rubber. The trial judge emphasized the need for proper testing to determine the classification accurately and referred to the rules for interpretation under the Customs Tariff Act, 1975. The judge found Hypalon-40 to be most akin to synthetic rubber based on the I.I.T. report and commercial descriptions by the manufacturer. The judgment also referenced the Supreme Court's ruling on interpreting fiscal entries based on trade meanings. The court concluded that Hypalon-40 exhibited qualities of synthetic rubber as per the I.I.T. report and commercial understanding, dismissing the appeal challenging the trial judge's decision. The judgment highlighted the importance of comprehensive testing and trade understanding in classifying goods for customs duty assessment. The appeal was dismissed with no order as to costs, and the concurring order by another judge concluded the decision.
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