9911796707
TMI Blog1990 (2) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... the said description on the covering Bill of Entry, the substance was considered to fall under the category of Resinoid and was classified, and assessed to duty under Heading No. 3301.30 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff). A sample of the substance was tested by the Assistant Drugs Controller and found to be Storax Prepared" conforming to B.P. Thereafter, the respondents filed a claim for refund of duty on the ground that the assessment should have been under Heading No. 1301.90 of the Customs Tariff because prepared storax, according to them, was^ purified balsam. The claim was rejected by the Assistant Collector on the ground that though storax, solid or liquid, was Clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not the pure natural resin but a preparation containing the resin. Resinoid, according to the explanatory notes in the Harmonised System of Nomenclature (HSN), is composed essentially of non-volatile material obtained from vegetable resin. As a prepared resin, the imported substance falls under heading No. 3301.30. Only crude balsam falls under Chapter 13. 6. In reply, the learned Counsel for the respondents submits that the imported substance is purified balsam used for manufacturing Compound Benzoin Tincture I.P. For this, he relies on extracts from The Dispensatory of the United States of America - 25th Edition page 1315 . He further submits with reference to the HSN explanatory notes under Heading No. 13.01 that the heading cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placing on record this additional document. It was perhaps for this reason that the learned D.R. did not refer to it in the course of his arguments. The Dispensatory of the U.S.A. states :- Storax is a balsam obtained from the trunk of Liquidambar orientalis Miller, known in commerce as Levant Storax, or of Liquidambar styracifua Linne, known in commerce as American Storax (Fam. Hamamelidacea). USP. Under the title Prepared Storax the B.P. recognizes only the balsam from the wounded trunk of the L. Orientalis, purified by extraction with alcohol, and containing not less than 30.0 per cent of total balsamic acids, calculated on the basis of the substance dried on a water bath for one hour." However, the British Pharmacopoeia, 1980 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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