9911796707
TMI Blog1995 (9) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellants had filed the description glue for inputs and in addition to such description specifically mentioned in sub-heading 3909.10. Therefore, a reading of the said declaration would disclose beyond any doubt that what the appellants meant is urea formaldehyde resin in the nature of glue and as other types of resin are not covered under the same sub-heading 10, there is no ground for confusing the nature and description of the inputs. As such, the order of the Asstt. Col. denying the substantial credit for the above declaration of the manufacturer is not correct, where a declaration is such, that by reading such declaration the correct input usable in manufacture of final product, cannot be ascertained, such declaration cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmaldehyde by dissolving it in the water and making a glue thereof for being used in the manufacture of the plywoods. He pleaded that the appellants were making use of urea formaldehyde as glue. He pleaded that proceedings were drawn by the authorities for demand of duty in respect of glue which was made out of urea formaldehyde by dissolving the same in water and it was held that the process did not constitute manufacture of a new commodity. They were under the impression that the urea formaldehyde and glue so far as they were concerned could be considered as one and the same thing. In this connection, the learned DR was asked to verify whether there was any such proceedings and if so whether in those proceedings in any way indicate that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aded that the respondents had been given the impression by the authorities that urea formaldehyde and the glue made out of it are not two separate distinct entities and that the authorities were therefore, aware that what was being brought in by the respondents was Urea Formaldehyde, I am constrained to remand the matter to the learned lower authority for reconsideration of the issue. As it is, the findings of the learned lower appellate authority holding that merely showing of the tariff heading is adequate is not sustainable unless the description supports it. But in the peculiar facts and circumstances of the case, the matter will have to be examined with reference to what has already transpired in regard to the assessment of goods in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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