1991 (1) TMI 260

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..... er per : G. Sankaran, President]. This issue for determination in the present appeal is whether the Synthetic Plasticizer (aromatic) ( VALKANOL FH ), imported by the respondents in 1985 were assessable to customs duty under Heading 39.01/06 of the First Schedule to the Customs Tariff Act, 1975 ( the Schedule , for short), as contended by the Revenue, or under Heading 38.01/19 as claimed by t .....

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..... compound in the form of viscous liquid Valkanal F.H. is stated to find use as Rubber Plasticizer as per literature submitted by party. The Chemist s Technical Opinion No. 714/dt. 9-7-1985 reads thus : Literature put up shows that the product under reference is an Aromatic Polyether, the erstwhile trade name of Aromatic Polyether from Bayer was Plasticizer F.H. This product is mentioned in t .....

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..... . It was held that the substance did not conform to the definition of polymerisation products as set out in Chapter Note 2(c) to Chapter 39. It was, therefore, held that they correctly fell under Heading 38.01/19(6). This decision was upheld by the Supreme Court in Collector of Customs v. Bhor Industries Ltd. -1988 (35) E.L.T. 346 (SC). But, the contention of the Collector in the present case is t .....

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