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TMI Blog1995 (9) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Tariff as a `Lubricating Preparation . Later, the Department issued a demand of differential duty of Rs. 35,208/- on the grounds that the item was classifiable under Heading 3812.30. The demand was confirmed by the Assistant Collector after ordering re-classification of the item under Heading 3812.20. On appeal, the Collector (Appeals) vide Order-in-Appeal No. 240/91-Cus., dated 21-6-1991 set aside the order of the Assistant Collector on the grounds that the classification upheld by the Assistant Collector was different from the one proposed in the show cause notice. On the direction of the Collector (Appeals) the matter was reopened after issuing a revised notice to the respondent and a fresh order was issued by the Assistant Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate submitted that there was no infirmity in the finding of the Collector (Appeals) since, the product in question was only meant for use in rubber reclaiming process which involved reclaiming of rubber from rubber scrap. In this regard he referred to the manufacturers literature, at page 29 of the case records, according to which Rubber Reclaiming Agent JACET-350 when mixed with old rubber scrap results in a considerable reduction of energy consumption and uniform mutual penetration of their ingredients that makes up the batch of scraps to be reclaimed. He added that the Chemical Examiner s opinion given to the respondents vide Dept. s letter dated 2-9-1992 confirmed the fact that the product in question was only a rubber reclaiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic such as tensile strength of the reclaim will show huge variations as to make it unfit for industrial use. The product in question was evidently not treatable as `Plasticiser since, according to the literature available at page 30 of the case records `Plasticisers are essential materials added to rubber compounds primarily to aid the processing operations of mixing, calendering, extruding and moulding. As pointed out by the Collector (Appeals) Heading 39.12 also indicates that plasticisers are used to provide a desired degree of flexibility to plastic or to increase the plasticity of rubber mix. In other words, plasticisers are used to increase the plasticity of rubber mix before the rubber mix is made into various products. According t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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