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TMI Blog1990 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The question that arises for consideration is the correct classification of two imported products namely CHEMIGUM N-328-B and CHEMIGUM N-628-B for assessment under Chapter 40 of C.T.A. as sought by appellant or Chapter 39 of C.T.A. as sought by Revenue. 3. The Appellants imported the goods which have been declared in the relevant B/E Cash No. 2388 dated 24-6-1986 and Cash No. 1671 dated 20-10-1986 Synthetic Rubber Chemigum N 328 B, in B/E Cash No. 2389 dated 24-6-1986 as Synthetic Rubber-Chemigum N 628 B and in B/E Cash No. 748 dated 5-6-1986 as Synthetic Rubber-Krynac-110". The Appellants claimed the re-assessment of the goods under Heading 4002.59 as against the original assessment under Heading 3911.90 of C.T.A. 75. 4. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at chapter. 8. Shri D.B. Shroff, Advocate for appellant submitted that the data sheet of product Chemigum N328 B showed that it is acrylonitrile Butadiene Co-polymer (Nitrile Rubber). He submitted that the Collector had misread note No. 4 (a) of Chapter 40 and had wrongly read the data sheet to mean that those ingredients shown in the data sheets were present in the product. He submitted that the products are raw synthetic rubber satisfying the definition and guidelines prescribed in Note 4(a) to Chapter 40 of the C.T. Act 1975 in respect of elasticity, vulcanisation and reversibility and it is in no way different from other synthetic rubbers and can be vulcanised and is specifically suitable for its use at cross linking stage with rubber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms had clearly erred in observing that Acrylonitrile Butadiene Rubber NBR is specifically mentioned under Chapter 39 C.T.A. 9. Shri S. Chakraborti, learned JDR supporting the assessment of the impugned products made by Department under Chapter 39, disputed the evidence produced by the appellant and submitted that the test results of Indian Rubber Manufacturers Research Association cannot be relied on as no mention has been made regarding the testing of the impugned goods and the dates of certificates were also after the date of import and therefore it had no evidential value. It could not be further gathered from the literature whether the ingredients had not been used as pigments, plasticisers, extenders and fillers, re-inforcing ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Oct., 1986. However, it states that Chemigum N 628 B satisfies the definition and guidelines prescribed in Note 4(a) to Chapter 40 C.T.A. 75 in respect of Vulcanisation, Reversibility and Elasticity and it is free from added ingredients. The report is also furnished by them in respect of this product as: Compounding formulation: Polymer :100 Zinc Oxide : 5.0 Stearic Acid: 100, Sulphur :1.5, CBS :1.5 Compound were cured at 160 c for 15 minutes. Physical Properties (i) Recovery (%) .....99 (ii) Elongation at break (%) ......590 (iii) Ash content % ........0.45 .......... Acrylonitrile Butadiene (iv) Polymer type Rubber . The Technical literature in respect of Chemigum of the Supplier M/S Good Year Chemicals states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereof. 14. Admittedly, the imported articles are Acrylonitrile Butadiene Rubber. This has a specific entry in Chapter 40. Chapter 40.02 reads as Synthetic Rubber, and factice derived from Oils, in primary forms or in plates, sheets or strip; mixtures of any product of Heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip. One of the sub-classifications under this heading is Acrylonitrile Butadiene Rubber (NBR). Under this there are two sub-headings :- 4002.51 - Latex 4002.59 - other As has been noted by us Acrylonitrile butadiene rubber (NBR) is a synthetic rubber. This fact is not disputed. The evidence produced by the appellant is not controverted by the Department. The imported prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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