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TMI Blog1991 (5) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants as other polyesters under Heading 3907.99 and not under 2905 as other Diols . The appellants imported a consignment of PTMAG and filed into Ex-bond Bill of Entry dated 15-11-1989 and sought clearance of a quantity of 3057 Kg. of a material by filing an Ex-bond Bill of Entry dated 11-12-1989 claiming assessment of the goods under sub-heading 2905.39 which covers other Diols . The Assistant Collector of Customs passed an order holding that the goods imported by the appellants are classifiable under Heading 3907.20 as other Polyethers on the basis of report given by the Chief Chemist, Central Revenue Control Laboratory (CRCL). The Assistant Collector, in his order, observed that, according to the Customs House Lab. Test Report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing categories : (c) Other synthetic polymers with an average of at least five monomer units. 2. Sh. Sashidharan, Ld. Counsel appearing for the appellants, contended that the product under reference, is a separate chemically defined organic compound specifically covered by the description Diol also called Glycol. He referred to the Condensed Chemical Dictionary by G.G. Hawley which has defined Diol as a Synonym for glycol or dihydric alcohol. Further the Customs House Laboratory, according to the appellants, did not appear to have examined whether the product falls within the definition of a Diol or Glycol. According to the Ld. Counsel, PTMAG, throughout the world, is more specifically called Diol or glycol rather than just a polyether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chemical products and reliance was placed in the case of Collector of Customs, Cochin v. Premier Tyres Ltd. -1985 (20) E.L.T. 124 (Tribunal). 3. Sh. Jayaraman, the Ld. S.D.R. appearing for the Department contended that Chapter 29, as laid down by the Chapter Note 1(a), applies only to a separate chemically defined organic compounds for the goods imported. There is no standard formula in chemical dictionary and the supplier s literature produced, indicates that it is a polymerised product. Therefore, it falls outside Chapter 29. As regards classification thereunder, the Chief Chemist s opinion is very clear that the product is one containing more than five monomer units is covered by Chapter Note 3(c) to Chapter 39. As regards the claim t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... derived from alcohol. They have contended that even if PTMAG contains an ester chain provided by the adipic acid, it does not cease to be a diol or glycol. However, as against this we have to go by the General Explanatory Note to the Tariff-Note No. 1 is to the effect that where in Col. 3 of the Schedule the description of an article or a group of articles under a heading is preceded by" - (dash) the said article or group of articles shall be taken to be sub-classification of the article or group of articles covered by the said heading. Under Heading 29.05 under the Heading Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives , the description Diols is preceded by single - . This shows that Diols, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw-material, for the manufacture of thermo-plastic polyurethane. Therefore, the Collector (Appeals) conclusion on a detailed consideration of textual authorities and HSN Notes that PTMAG is correctly classifiable as other polyesters meriting classification under Heading 3907.99 and not under Heading 29.05 as other Diols is well founded and is upheld. The alternate claim made is for classification under Heading 38.23 covering residual products of chemical or allied industries not elsewhere specified. This claim is also not acceptable because the product as has been pointed out by the Collector (Appeals), is not a mixture of glycols. In the circumstances, there is no reason to interfere with the order passed by the Collector (Appeals). The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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