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TMI Blog1993 (4) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... 27(1) of the Customs Act, 1962 on the ground that the goods were classifiable under Heading 28.47 of the CTA, 1975. The Assistant Collector rejected the claim on the grounds that the importers had neither adduced any reasons in support of their claim nor had they produced any technical literature showing the properties of the goods in question. Being aggrieved by the order passed by the Assistant Collector the respondents filed an appeal before the Collector (Appeals) who allowed the appeal on the grounds that assessment of Calcium Tungstate under Heading 32.04 of CTA, 1975 merely on the grounds that it was luminophores was incorrect since it was specifically included under Heading 28.47 of the CCCN. The Department being aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. 3. Appearing on behalf of the respondents the learned Consultant, Sh. Sunder Rajan stated that Calcium Tungstate imported by the appellants was an Inorganic Chemical and was intended for the preparation of X-Ray screens. He contended that in terms of explanatory note 3(c) to Chapter 28 of CCCN it was classifiable under Heading 28.47. He added that the Assistant Collector was not correct in stating that the refund claim was not supported by any documentary evidence, since the respondents along with their letter dated 8-9-1992 had furnished the Custom House Test Report No. 6701 dated 9-8-1982 in respect of Calcium Tungstate imported under cover of Bill of Entry No. 212 dated 1-9-1982 from the same supplier, which was assessed to duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCCN provide that Luminescent Tungstate (e.g. of calcium or magnesium), were classifiable as inorganic luminophores under Heading 32.07. He added that according to the notes to Heading 32.07 luminophores are used for the preparation of luminous paints and for coating screens for television, oscillograph, radiography, radioscopy, radar apparatus and fluorescent tubes. He contended that the disputed Calcium Tungstate was a luminous pigment according to the suppliers invoice and being meant for coating X-Ray screens was correctly classifiable under Heading 32.01. He stated that Order No. 191/91 BCH dated 7-2-1991 passed by the Collector of Customs (Appeals), Bombay, could not be of any assistance to the respondents since the different tes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein it was held that Calcium Tungstate imported in the disputed consignments was not usable as a luminophore and accordingly was classifiable under Heading 28.41 of the CTA, 1975. 7. The Schedule to the Customs Tariff Act, 1975 prior to its amendment on 1-3-1986 was based on the Customs Cooperation Council Nomenclature commonly known as CCCN . The Notes to the CCCN though not having any statutory force were accepted as having a greatdeal of persuasive value for the purpose of determining the classification of goods under the Schedule to the CTA, 1975. We, therefore, consider it desirable to refer to the following extracts from the notes to Headings 28.47 and 32.07 of the CCCN: Section VI V-28.47 (8) Tungstates (Wolframates). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... state when in pure form has luminescent properties and is used as a luminophores for the preparation of luminous paints and for coating screens for television, oscillograph, radiography, radioscopy and radar apparatus and fluorescent lighting tubes. 8. It is seen that on the basis of the description of the goods in the suppliers invoice, the disputed goods were declared by the respondents in the relevant Bill of Entry as Calcium Tungstate I.E. Lumilux (Luminous Pigment) classifiable under Heading 32.01/12(1) of the CTA, 1975. The imported Calcium Tungstate was indisputably a luminous pigment having luminescent properties which as claimed by the respondents was meant for the preparation of X-Ray screens. Hence, in terms of the notes un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruled out. 10. In view of the above discussion it is evident that in arriving at the finding that the imported Calcium Tungstate had to be deemed as specifically covered by Heading 28.47 of the CCCN, the Collector (Appeals) had failed to take into account the items excluded from the Heading 28.47 and also the notes under Heading 28.47 of the CCCN. 11. In support of their case the respondents have relied on the Order No. 190/91 BCH dated 7-2-1991 passed by the Collector (Appeals). We find that in this order the Collector (Appeals) while allowing four appeals filed by the respondents had held that Calcium Tungstate as classifiable under Heading 2841 CTA,1975 mainly on the grounds that the test reports furnished by the Custom House la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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