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TMI Blog1990 (9) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... /45(13) of the CTA [as against assessment under 29.01/45(11)] and under T.I. 68 of the erstwhile CET (as against assessment under T.I. 58). 2. The facts are as follows :- The appellants imported a consignment of Chinese Menthol Crystal USP/BP/I Grade. At the time of clearance the goods in question were classified under Heading 29.01/45(11) CTA read with 58 CET and accordingly charged to duty at the rate of 70% + 40% + 15% CVD + 5% of CVD. The appellants under cover of their letter dated 8-9-1984 filed the refund application in Form A alongwith work-sheet, for the refund of Rs. 1,11,981.22P on the ground that the Menthol Crystals in question are classifiable under Heading 29.01/45(13) as medical grade Menthol read with Item 68 CET; hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants restricted their claim to refund of basic duty. This letter evidences the curtailment of the appellants claim to basic duty alone. We have perused the original claim dated 8-9-1984 for refund of customs duty and countervailing duty. The Refund Department called upon the importers on 24-2-1986 to furnish technical literature of Menthol USP/BP end product flow chart of manufacturing operations end-use certificate signed by Central Excise in name of actual user of the goods imported . In response to this, the importers submitted an amended worksheet for Rs. 30,091.30 (being the excess basic duty paid). Subsequently, by letter dated 8-4-1986, they confirmed that the claim of refund of countervailing duty had been waived. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lphate has distinct surface-active properties and is in fact used in patented preparations for this very property as it enables proper penetration of the active therapeutic components otherwise into impenetrable tissues and areas. That it is used as a drug for healing or to aid healing may be true but Item 68 is not a heading as it has no description or nomenclature. It covers only goods that cannot be covered by the preceding headings. Unless the product was not classifiable under other headings, it cannot fall under Item 68 ibid. But, sodium lauryl sulphate has a special heading under Item 15AA therefore, it will be classifiable under that Item . The two cases cited by the learned advocate are distinguishable from this case. In the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. Coming to the issue of classification for levy of basic customs duty, Heading 29.01/45(13) covers Pharmaceutical chemicals that is chemicals having prophylactic or therapeutic value and used solely or predominantly as drugs, not elsewhere specified while Heading 29.01/45(11) covers Aromatic chemicals, namely, such organic chemicals as are ordinarily used for imparting aroma to perfumery, cosmetics, toilet products, food products and beverages . The ground for rejection of claim by the Assistant Collector is that the goods have predominant use as Aromatic Chemicals, while the lower appellate authority rejected the claim for non-production of Customs Test Report/Assistant Drug Controller s Report. We have gone through the extract fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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