9911796707
TMI Blog1992 (3) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were assessed to duty under Heading No. 3403.99 at 150% + Rs. 15/- per kg. + 45% + C.V.D. Rs. 3.500/- P.M.T. without extending the benefit of Notification No. 136/86 (as amended). The appellants filed a refund claim seeking re-assessment of the goods under Heading No. 3402.19 read with Notification No. 136/86 (as amended) @ 60% + 40% + C.V.D. 12%. The Assistant Collector rejected the refund claim on the grounds that Heading No. 3402.19 covered Surface Active Agents, whereas the goods on test had been found as Aerosol preparation containing Polyorgano Silicone Compound (Silicone oil) in Volatile Organic Liquid etc. The appellants filed an appeal against the order passed by the Assistant Collector and contended that they had erroneou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Jt. C.D.R. Shri K.K. Bhatia contended that from the orders passed by the lower authorities it is evident that the appellants had claimed reassessment of the imported goods under Heading 3402.19 read with Notification No. 136/86 (as amended). He added that the imported goods not being Surface Active Agent they were not classifiable under Heading 3402.19. He pleaded for rejection of the appeal on the grounds that the appellants claim for classification of the goods under Heading 3403.99 before the Collector (Appeals) and again before the Tribunal was barred by limitation. 4. We have examined the records of the case and considered the submissions made on behalf of both sides. The short point that arises for consideration in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal stage. In this regard we find that in the case of Collector of Customs v. Photogravures (India) Pvt. Ltd. reported in 1987 (29) E.L.T. 647 the Tribunal has held that classification of goods under a different heading of the tariff is purely a question of law and can be raised at any stage. Paragraph 6 of the said decision is reproduced below: 6. We have heard both the sides. There is no dispute on the facts of the case and the goods imported by the respondents and we further observe that no further evidence on facts would be required. In order to appreciate the arguments of the appellant which is now sought to be raised, we decide to allow this plea being taken up because we feel that any ground based purely on point of law can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. It is seen that in the report dated 13-7-1989 at page 18 of the paper book, the Chemical Examiner has certified that Mould Release Preparation in question being a lubricating preparation. It has therefore to be held that the goods in question were classifiable under Heading 34.03 of the Tariff. The only other question that remains to be examined is whether the goods were eligible for concessional assessment in terms of Notification No. 136/86 (as amended). It is seen that Serial No. 76 of the table annexed to the said Notification listing the goods entitled to concessional assessment reads as under :- Artificial waxes, prepared waxes, lubricating preparations and preparations of a kind known as dental wax or dental impression c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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