9911796707
TMI Blog1988 (7) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... erein came up with a plea that their product was liable to be assessed under Tariff Item 15AA as organic surface active agents (OSAA), organic surface active preparations etc. and would be entitled to an exemption vide Notification 208/69. dated 27-8-1969. A sample has, therefore, again drawn. The Chemical Examiner by his report dated 9-7-1982 informed that the sample is in the form of colourless liquid and it is an aqueous preparation containing an organic compound formaldehyde and ammonium chloride. It does not possess any functional property of OSAA laid down in para 3 of Board s letter F. No. 94/1/81-CX.3 (T.A. 20/82), dated 21-4-1982. The claim for exemption was on the ground that surface tension value of liquid contained by treating o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the adjudicating authority classified the product Navdifix under Tariff Item 15A(1) of CET. On appeal before the Collector of Central Excise (Appeals), New Delhi, the respondent company herein got the aforesaid adjudication order set aside on the ground that the report of the Chief Chemist which apparently has led to the determination of the classification of the items is not very explicit and as the contention of the appellants in respect of the product is supported by the reports from other two laboratories, reportedly equipped with the modern facilities for testing textile chemicals into which category the impugned item belongs, I feel that this would merit re-examination . The impugned order directed that the item should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Orientation at interfaces (iv) Absorption at interfaces (v) Micelle formation (vi) Functional properties such as detergency, foaming wetting, emulsifying, solubilising, dispersing are available in respect of the respondent company s products. In view of this clear report of the chemical examiner and the Chief Chemist there was no ground for the Collector (Appeals) to had that the reports of the departmental laboratories are not explicit. 3. Learned Advocate appearing for the respondent company has urged that the test results of the departmental laboratories as communicated do not give parameters of the product tested in any specific terms. All the reports are of stereo-type nature and repeat that they do not fulfil any of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favourable would like the sample to be tested by another independent laboratory. After the report of the Chief Chemist was communicated to the respondent company, and if they were dis-satisfied with the report they could, if they so desired request to cross-examine the Chief Chemist about the manner of testing, the equipment for testing and other technical aspects. The points regarding molecular weight and degree of polymerisation do not appear to have been raised before the adjudicating authority during the course of hearing. The respondent company cannot be allowed to make a grievance on these counts at this stage, even when the test result as found by the Chief Chemist was reported to the respondent company. As regards the properties o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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