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TMI Blog1990 (7) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of High Polymers. As regards Ossein , the Assistant Collector s order was set aside with a direction to re-determine the issue. It is this order that is now under challenge in the instant appeal. 3. We have heard Shri Vinod Agarwal, Advocate, for the appellants and Shri V. Chandrasekaran, DR, for the respondent Collector. 4. At the outset, the Counsel for the appellants stated that the question of eligibility of Ossein to the benefit of Notification No. 234/82 dated 1-11-1982 was not in issue before us. So, the arguments were confined to the other two products. 5. The Counsel s submission in respect of Technical Gelatin and Glue Flakes was that they are bone products and such products were entitled to the benefit of the aforesaid notification. In this context, he drew our attention to the Supreme Court s judgment in Collector of Central Excise v. Protein Products of India -1988 (38) E.L.T.749 holding that Gelatin (and Ossein) obtained by chemical treatment of bones were eligible for duty exemption as bone products in terms of the notification then in force. 6. However, the learned D.R. submitted that Gelatin was a High Polymer relying on The Encyclopedia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sinic 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." In support of this contention, the Counsel relied on several authorities which lay down that a word in a taxing entry enumerating a number of articles takes its colour from the company it keeps. It was further submitted that Item 15A, CET, was, as could be seen from the Finance Minister s Budget Speech of 1932, aligned with the corresponding entry in the Customs Tariff with a view to achieve clarity and avoid disputes. It was also submitted that it was not the Chemical Examiner s function to opine on the tariff classification of goods. 8. We have carefully considered the submissions of both sides. In Collector of C. Ex. v. Protein Products (P) Ltd. -1989 (42) E.L.T. 444, the Tribunal had occasion to consider whether Gelatin and Ossein were bone products within the meaning of Notification 55/75, as amended by Notification 221/79 dated 30-6-1979. It was held that having regard to the principal raw ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mers are exemplified by cellulose (C6H10O)n and rubber (C5H8)n. Proteins are natural high polymer combinations of amino acid monomers. The dividing line between low and high polymers is considered to be in the neighbourhood of 5,000 to 6,000 molecular weight. Synthetic high polymers (or synthetic resins ) include a wide variety of materials having properties ranging from hard and brittle to soft and elastic. Addition of such modifying agents as fillers, colorants, etc., yields an almost infinite number of products collectively called plastics (q.v.). High polymers are the primary constituents of synthetic fibers, coating materials (paints and varnishes), adhesives, sealants, etc. Polymers having special elastic properties are called rubbers, or elastomers (q.v.). Synthetic polymers in general can be classified: (1) by thermal behavior i.e., thermoplastic and thermosetting (q.v.); (2) by chemical nature, i.e., amino, alkyd, acrylic, vinyl, phenolic, cellulosic, epoxy, urethane, siloxane, etc. and (3) by molecular structure, i.e., atactic, stereospecific, linear, cross-linked, block, graft, ladder, etc. Copolymers (q.v.) are products made by combining two or more polymers in one r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressions cover both synthetic as well as natural polymers, the contention that the said expression can refer only to artificial or synthetic high polymers is not tenable. In the present instance, as we have noticed, the products are the result of the process of hydrolytic degradation just as hardened proteins are the result of processing of proteins. 14. In Advani Oerlikon Ltd. v. Collector of Customs, Bombay [1986 (23) E.L.T. 179 (Tribunal)], it was held that cellulose powder being high polymers were classifiable under Heading 39.01/06 of the Customs Tariff Schedule and Item 15A(1) of the Central Excise Tariff Schedule with effect from 1-3-1982. It was noted that cellulose is a natural carbohydrate high polymer having a molecular weight from 1,60,000 to 5,60,000. The product in that case was a highly purified cellulose free of lignin resins and undesired ingredients. It was thus not cellulose in its natural form but processed to a high degree of purity. Again in Collector of Customs v. Starlite Corporation - 1988 (38) E.L.T. 627 (Tribunal) - it was contended for the respondents that the expression Other High Polymers in Item 15A(1), CET, was sand-wiched between specified ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cigarettes . The Revenue s contention was that the word cigarette in the entry was used without any qualification. It was not therefore permissible to interpose the word hand-rolled therein. The word includes both hand-rolled cigarette and machine-made cigarette. The Court referred to the speech of the Finance Minister in the Finance Bill. It was stated therein that we should not, while coming down on the cigarette smoker, make things easier for the pipe smoker or the person who rolled his cigarette. The intention was thus clear and the Court held that the expression cigarette referred only to hand-rolled cigarettes. In our view, this decision is of no assistance to the appellants. 16. In The Deputy Commissioner of Sales Tax v. G.S. Pai Co. (1980) 45 S.T.C. 58, the question before the Supreme Court was whether G.I. Pipes fell within the entry water supply and sanitary fittings . The Court held that the entire expression was one single expression and the words water supply ... fittings must receive colour from the immediately following words sanitary fittings . Accordingly it was held that the expression would cover only pipes or materials meant for use of supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll for consideration read - Books, journals, magazines and weeklies The Explanation defined the term books as printed books meant for reading or reference not being account books, note books, diaries and the like . The High Court held that the term books , in the context of the entry and the Explanation thereto, would mean only books meant for use of the public to improve their learning and for dissemination of knowledge. The catalogues, annual reports etc. in question did not fall in that category and were therefore held to fall outside the scope of the entry. Again, the entry in Item 15A, CET, is not analogous and this decision is also of no assistance to the appellants. 20. One more decision was cited and that is of the Madhya Pradesh High Court in Commissioner of Sales Tax v. Burmah Shell Oil Storage and Distributing Co. of India (1981) 48 STC 54. The question was whether Mineral Turpentine fell under Entry 25 - "Dyes, paints, varnishes, lacquers, enamels, glue, paint-brush, sand-paper, turpentine oil, bale oil and polish other than boot polish" or Entry 39 All kinds of petroleum products and mineral oils including kerosene oil except those which are liable to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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