9911796707
TMI Blog1996 (1) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants, the Ld. Consultant, Sh. Ramanathan along with Sh. Sanjeev Puri, Ld. Advocate, submitted that the appellant is a regular importer of acrylonitrile. The wet acrylonitrile and in fibre form is a separate chemically defined organic compound used in pharmaceutical industry. Acrylonitrile in fibre form is used for coupling of various ligands and proteins which facilitates the manufacture of drug intermediates. The adjudicating authority on the basis of the Test Report, HSN, Notes and Literature given in Merck Index at Page-20, S. No. : 127, held that it was not acrylonitrile classifiable under Chapter 29, since acrylonitrile is separate chemically defined organic chemical, colourless, volatile liquid, is hazardous and has a short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of penultimate drug intermediates for manufacture of Ampicillin, Amoxycillin and Cephalexin drugs and could not be used for manufacture of textiles as contemplated by entries in Chapter 55. In holding that titles of Sections, Chapters and sub-chapters are provided for reference only, the Collector (Appeals) over-looked their argument urged before her that Sections, Chapters and Sub-Chapters read with the notes in certain Sections and Chapters alongwith tariff entries would clearly indicate the true scope of the description of the goods referred. It was urged before Collector that Section Notes under Section XI and Chapter Notes under Chapter 55 along with the Heading appearing against 55.03 would clearly show that what is covered there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperties and this fact has not been appreciated by the department. The appellant had submitted its Overseas Supplier s Product Literature giving detailed description of the product. Department has more or less relied on an incomplete report and without considering the inherent properties of the goods imported. In dealing with Tariff classification a pragmatic view ought to be taken and unrealistic approach should be avoided. In support of his contention, he cited the case law reported in 1995 (77) E.L.T. 483 (SC) BPL Pharmaceuticals, Paharpur v. C.C.E. - 1995 (78) E.L.T. 18 (SC) and 1995 (76) E.L.T. 41 (Guj.). 4. Ld. D.R. submitted that on test goods were found to be staple fibres, of non-cellulosic nature whereas acrylonitrile is a liqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial obtained by them like physical properties, structural properties and other properties. Literature also indicates that wet acrylonitrile fibre is used for coupling various ligands and proteins which is used in the manufacture of various drugs intermediates. We are of the view that if the Deptt. intended to rely on literature (in fact the only evidence disclosed to the appellants was Test Report), appellants ought to have been put on notice in regard to this literature. While placing reliance on HSN Notes to exclude classification of product under Chapter Heading 29 and to classify it under Heading 55.03, the authorities below do not appear to have considered that part of the HSN Notes as appellants claimed in support of their c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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