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TMI Blog1991 (10) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ts claim classification of the imported goods as prepared chemicals under sub-heading 3823.90 of the Customs Tariff Act and 3823.00 of the Central Excise Tariff attracting the rate of 70% basic duty and 40% auxiliary duty and 15% CV duty while the Department seeks classification as acrylic polymers under Heading 3906.90. 3. We have heard Shri N. Ramanathan, learned Consultant for the appellants and Shri L. Narasimha Murthy, learned DR for the respondent. 4. Bills of entry for home consumption for two consignments were filed in April, 1987 and both were assessed as prepared chemicals under sub-headings 3823.90 CTA and 3823.00 CET and released on execution of a PD test bond and after drawal of sample for test. The Department called for ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of hearing of the appeals on 21-1-1991, the Bench wanted the chemical composition of the items imported but the learned Consultant merely stated that no details are available as these are trade names and chemical composition is a trade secret which is not supplied by the supplier. The learned S.D.R. stated that he is not aware whether remnant samples are available and what is the shelf life of the same. The Bench wanted the information as to the process of manufacture for plastic and what role Metablen C Metablen P play in the manufacture of plastic. The matter was adjourned to enable this information to be obtained. On 1-8-1981, the learned Consultant submitted that he was unable to obtain the information regarding the process of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in U.S. as an additive for polyvinyl chloride food contact article. Metablen P Acrylic Processing Aid for Polyvinyl Chloride Metablen P is a processing aid for polyvinyl chloride resins (PVC), also developed by Mitsubishi Rayon. Metablen P facilitates the processing of PVC and helps to eliminate surface imperfections of the finished products in applications such as bottles, sheet, film profiles and pipes. In addition, products modified with Metablen P are improved in post-forming properties such as vacuum forming and bending. Metablen P is usually used at concentration of 0.5 to 10% replacement of PVC. A unique grade, Metablen P-700 is useful for long-run operation of PVC compounds stabilized with Ca-Zn or Ca-Sn stabilizer, since it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Chemical Technical Dictionary by H. Bennett (4th Edition) on the definition of polymers. He has held that the impugned goods are polymers, comprising of more than 5 monomers and hence, correctly classifiable under Heading 3906.90 CTA CET. It is pertinent to note here that the result of the test only stated that each of the two samples is in the form of white powder and has the characteristics of an acrylic type of organic product. The queries put to the Chemical Examiner read as follows : Query : (1) Nature and composition. (2) If a prepared chemical falling under Ch. 38.23. Imp : Classic Plastic (P) Ltd. C/A : Wooma Co. S/SRIAU: 235/87 Origin : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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