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TMI Blog1990 (7) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... ives for mineral oils . However the goods were assessed to duty under Tariff Heading 39.01/06 and the importers paid duty at the higher rate under protest, and subsequently claimed refund, which claim was rejected. On appeal, the Collector of Customs (Appeals) Bombay, remanded the matter to the Assistant Collector for de novo consideration on the ground that the technical literature described PARATAC as an oil solution of high molecular weight - 180 Butylene Polymer, which was insufficient to arrive at the classification since Heading 39.01/06 covered solution of polymer product also. The Assistant Collector rejected the claim on the ground that as per technical literature, PARATAC is high molecular weight polymer and all polymers are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidised rubber, cyclised rubber); other high polymers, artificial resins and artificial plastic materials including alginic acid, its salts and esters; linoxyn. The learned SDR invites reference to Note 2(c) to Section VII of the Customs Tariff under which Chapter 39 falls. Chapter 39 covers Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, Articles thereof. Note 2 reads as: In Heading No. 39.01/06 condensation, polycondensation polyaddition, polymerisation and copolymerisation products" are to be taken to apply only, to goods of a kind produced by chemical synthesis answering to one of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roleum Additive -Paratac (Polyisobutylene). The imported polyisobutylene was in a solid state but dissolved in an oily solution, and not liquid polyisobutylene which is covered by Chapter 39. Paratac would more appropriately merit classification under Chapter 38 - as prepared additives for mineral oils - and classification under Heading 38.01/19(3) which reads anti-knock preparations and prepared additives for mineral oils . Chapter 39 stands excluded by virtue of Note 2 to Chapter 38, which lists goods which are to be taken to fall under Chapter 38 and not within any other Chapter of the Schedule. 6. In the light of the above discussion, we hold that PARATAC is classifiable under Heading 38.01/19(3) of the Customs Tariff. 7. As a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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