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TMI Blog1991 (12) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed by remand with a direction to the Collector (Appeals) to re-examine the said material on record. The learned Collector has held as follows - I have carefully considered the submissions made by the appellants in the written memorandum of appeal and during the course of personal hearing. The appellant has claimed the benefit of Notification No. 179/86 for 3-Dimethyl Amine 1-Chloropropane HCl 50% Acqueous solution on the ground that 3 Dimethyl Amine 1 Chloropropane referred to in the notification is unstable organic base. This has to be stabilised with the help of hydrochloric acid in acqueous solution. In support of this claim the appellants have submitted photo copies of certificate issued by Prof. S. Seshadri, Prof. of Dyestuff Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such, it has to be stabilised by converting the same in acqueous solution form. They contended that the goods 3-Dimethylamine-l-Chloropropane is supplied with 50% acqueous solution of hydrochloric acid. They have relied on the certificates issued by Prof. S. Seshadri, Prof. of Dyestuff Technology, University of Bombay and also that of Amol Drug Pharma Pvt. Ltd. They contended that the Collector having accepted the fact that 3 Dimethylamine 1-Chloropropane and 3 Dimethylamine 1-Chloropropane HCl 50% referred to one and the same item; then in such a circumstance, the benefit could not have been denied to them, by a literal interpretation of the notification. They contended that such a reading of the notification would make the notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out to Note 1(f) of Chapter 29 of Customs Tariff under which the item falls, which had clarified that merely addition of stabilisers necessary for their preservation or transport, would not by itself change the classification of the item from Chapter 29 as organic chemicals. He contended that the presence of HCl 50% was for the purpose of stabilising it in acqueous solution as the item is an unstable organic base, therefore, the item continues to be in stabilised form of 3-Dimethylamine-l-Chloropropane and is eligible for the exemption under Sl. No. 10 of the said notification which read as 3-Dimethylamine-1-Chloropropane. He contended that the notification should not be read in such a manner as to make the notification otiose or red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st so to do, hereby exempts the goods specified in the Table hereto annexed and falling within Chapter 28 or Chapter 29 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, 1975 - The Table 1. 2. 1 to 9 xxx 10 3-Dimethylamine-1-Chloropropane xxx Now it has to be seen as to whether Note 1(f) of Chapter 29 can be applied for the purpose of grant of exemption. Note 1 of Chapter 29 reads as follows - Except where the context otherwise requires, the headings of this chapter apply only to - (a) Separate chemically defined organic compounds, wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and their salts". The Note clearly indicates that the product would continue to be treated as a separate chemically defined organic compound despite the presence of mixtures of 2 or more items of same organic compound; or the presence of ethers and sugar esters and their salts or if they are dissolved in water or if they are added with stabiliser necessary for their preservation or necessary for transport. Note 1(g) also specifies that if the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or safety reasons, would continue to fall under Item 29 provided that the additions have not rendered the product unsuitable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The acqueous solution supplied by us, therefore, is only the stabilised form of3-Dimethylamine-l-chloropropane and it is one and the same item. In the context of above 2 certificates, the learned Collector has not referred the matter to the Chemical Examiner for opinion despite a remand on this issue. The learned Collector therefore, cannot ignore the technical evidence placed by the appellants. 5. In the case of New Plastomers India Ltd. v. Collector of Customs, Bombay, Order No. 817/91-C, dated 16-12-1991, this Bench considered the question of grant of benefit of item NORYL brand resin modified Polyphenylene Oxide". The authorities had rejected the benefit of the exemption notification on the ground that the product is a modified/bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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