9911796707
TMI Blog1990 (1) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ses for consideration is that appeal is the classification of DESMODUR T-80 (ISOCYNATES) under heading 3909.50 of CTA or 2929.10 which has been imported by the appellant. The department has classified it under heading 3909.50 of CTA, while the appellants have sought for classification under 2929.10. Duty at 70% + 40% + 15% C.V.D. The Collector of Customs (Appeals), Bombay, rejected the appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material on record, we allowed the appeal as the Trade Notice referred to by the appellant covered the issue. 5. The Central Board of Excise Customs had taken up the question as to whether Polyols and Isocynates, when supplied together for the production of Polyurethane Foam, should be assessed to duty as polyurethane foam on the section note (2) of Section VI and Section note 1 of Section VI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. The Assistant Collector of Customs had held in the Order-in-Original that the imported goods are assessable according to the classification of the end product and hence be classified under 3909.50 and assessed duty accordingly. 7. The Collector of Customs (Appeals) in his Order-in-Appeal after examining the Section note (1) to Section VII held that the appellant had not substantiated thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larifies that Polyols and Isocynates should be assessed to duty individually on merits even if they are imported in the same Bill-of-Entry. 11. In view of the position, the contention of the appellant has to be upheld and the appeal has to be allowed. The appellants are entitled for assessment on merits as contended by them and would not to be covered by Section Note 3 to Section VI as held by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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