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Issues: Classification of vanadium oxy-tri chloride and ethyl aluminium sequil chloride under heading 3815.90 or chapters 28 and 29
In this case, the main issue is the classification of vanadium oxy-tri chloride and ethyl aluminium sequil chloride imported by the appellant. The appellant claims that these products should be classified under heading 3815.90 as reaction initiators, accelerators, and catalytic preparations. On the other hand, the Commissioner (Appeals) classified them under chapters 28 and 29. The appellant argues that the products are used as catalysts, supported by their mention in the Hawley's Condensed Chemical Dictionary. However, it is acknowledged that each product is a separate chemically defined compound, which raises a question of eligibility for classification under sub-heading 3815.90. The heading 3815.90 pertains to reaction initiators, accelerators, and catalytic preparations not elsewhere specified. The products in question are catalysts used in polyol reactions, falling under the category of supported catalysts or other catalyst preparations. The Harmonised System of Nomenclature Explanatory Notes clarifies that this heading covers preparations that initiate or accelerate chemical processes, excluding those that retard them. It distinguishes between two groups of catalysts: supported catalysts composed of active substances on a support, and mixtures with compounds based on the reaction to be catalyzed. The Explanatory Notes further specify that separate chemically defined compounds of Chapter 28 or 29 are excluded from classification under heading 3815.90. The Interpretative Rule 3(c) is deemed irrelevant in this case as the classification can be determined based on preceding rules and section notes, excluding the classification of the products under Chapter 38. Therefore, the classification of vanadium oxy-tri chloride and ethyl aluminium sequil chloride under heading 3815.90 is not warranted, leading to the dismissal of the appeal.
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