9911796707
TMI Blog1987 (9) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs (Appeals) in the impugned order. Hence this appeal. 2. The Collector (Appeals) has held, inter alia, that: Artificial resins and basic material, Cellulose, Esters and Ethers and articles thereof are classifiable under Chapter 39 of CTA 75. Serial No. 6 of the exemption notification also pertains to these goods. Now I find that the appellants have not placed on record any evidence to show that Self-Adhesive Tapes imported by them are products of polymerisation or co-polymerisation. This is very material since the grant of exemption depends thereupon. The appellants could have produced this evidence at the time of personal hearing which they failed to do so. In their appeal memorandum nowhere the composition of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumarone-indene resins): Sl. No. Description of goods Heading No. in the first Schedule to the Customs Tariff Act, 1975 Extent of Tariff Concession 1. xxxx xxxx xxxx 2. xx xxx xxx xxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx 6. Polymerisation and Co-polymerisation products (for example, Polyethylene, Polytetrahaloethylenes polyisobutylene, polystryene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and Polymethacrylic derivatives,cumarone-indene resins): (i) Polyvinyl chloride: 39.01/06 50% of the standard r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to show that the imported tapes are the products of polymerisation or co-polymerisation. Tariff Heading 39.01/06 provides for polymerisation or co-polymerisation products, one of which is polyvinyl chloride. The description against Item 6 of the notification is similar to that of Tariff Heading 39.01/06. The goods Were assessed under Tariff Heading 39.01/06. Having assessed the goods under this Tariff Heading, it is not justified, for the purpose of extending the benefit of exemption notification, to raise a doubt as to whether the goods are actually polymerisation or co-polymerisation products. Having accepted the goods as polymerisation/co-polymerisation products for the purpose of classification under Heading 39.01/06 denial of bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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