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TMI Blog1988 (8) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff Item 15A(1) for the purpose of levy of C.V. Duty. The appellants claimed the assessment of the goods under Tariff Item 68 CET for the purpose of C.V. Duty and filed a refund claim. The same was rejected by the Assistant Cot-lector. The Collector (Appeals) on appeal allowed the appellants plea for refund. The findings of the Collector (Appeals) and for the convenience of reference are reproduced below: The Imported product finds specific mention under Tariff Heading 40.01 /04 of the CT. In the Customs Tariff natural high polymer is excluded from the purview of Chapter 39 since that Chapter only includes polymer obtained by Chemical synthesis. In the Central excise Tariff Item 15A of the CET also excludes natural high pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case has held that the highly refined CeHutose Powder was a high polymer and, therefore chargeable to duty under Tariff Heading 1SA (1) CET. 4. He drew our attention to paras 7,10,13,17 and 19 of the said order. Fdr the pose of our discussion, the relevant paras are reproduced below: Now looking at the Central Excise Tariff Schedule. Item No. 15A(1), the heading of the teem teads thus:- Artificial or synthetic resihsand plastic materials, and other materials and articles specified below....:; , The text of the item is the same as that of heading No. 39.01/06 of the Customs Tariff Schedule and the term other high polymers figures in trie subject Item too. It is clear that the Central Excise item also covers, apart from artifici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Item 15A(1) CET. 6. The learned Consultant forthe respondents, Shri Srikantia pleaded that the item imported was a natural product and for the levy of the customs duty, it has been assessed under Chapter 40 and not under Chapter 39. He pleaded that Tariff Item 15A (1) was restructured in the 1982 Budget and the correspondence was brought betwejen Tariff Heading 15A of Central Excise Tariff and Chapter 39 of the Customs Tariff. He, pleaded that for the purpose of custom duty, Gutta Perchd wgs assessed under Chapter 40 being a natural product and the same should not be classified under Tariff Heading 15A (1) item which covers only artificial or synthetic resins and plastic materials which corresponds to entry 39 CET. To highlight this po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m high polymer was sand-witched between specified artificial or synthetic resins and entry other artificial resin and artificial plastic materials . He pleaded that the term other high polymers was so placed in the Tariff description of the Tariff Heading 15A(1) that it could be taken to mean that this term Covered only such high polymers as are artificial or synthetic in nature and, therefore, could not be taken to be cover natural high polymers which Gutta Percha is. He cited-the case of H/co Products Ltd., Bombay v. Collector of Central Excise, Bombay [1985 (19) ELT 214 (Tribunal)] in support of this plea. He drew our attention to the para 12 of the Order, which, for convenience of reference, is reproduced below: We will discus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, the materials and articles specified below in the recast item are similar in substance, nature, characteristics to artificial and synthetic resins and plastic materials. The words other materials cannot bring into this item anything which is not similar to 15A or which is not listed under 15A and it will be observed that this item lists only substances, materials and articles which have close similarity. It will not be correct to read the words and other materials as a separate definition. 8. It was pointed out to him by the Bench that the description of Tariff Heading 15A(1) also covered Alginic Acid and Lerioxyn at the end and these were natural products and in that context how he could claim that only artificial or synthetic hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be covered under this heading. The term high polymers used in the sub-Item (1) Is not qualified by the words artificial or synthetic. In the absence of that, the term high polymer will have to be taken to cover all varieties of high polymers be these natural or artificial. This Tribunal, in the case of Advani Oeriikon Ltd., Bombay,, referred to supra, has held, based on the description given for high polymer In the Condensed Dictionary that molecular weight of the same may range about 5,000 millions (for some poly-peptldes). 12. It is not disputed In the case before us that the goods imported are anything other than a high polymer. In the Condensed Dictionary^ the high polymers are also mentioned and are examplifled by cellulose and r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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