9911796707
TMI Blog1995 (8) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... volved in the said appeal is the classification of `polystyrene co-polymer Beads manufactured by the respondent. The manufacturer has claimed the classification of the said product as under sub-heading 3903.10 read with exemption Notification No. 133/86-C.E., dated 1-3-1986 whereas the Revenue s contention is that the goods are correctly classifiable under the residuary sub-heading 3903.90 and eligible for concessional rate of duty in terms of Notification No. 132/86-C.E., dated 1-3-1986. On the above basis, the respondent was served with a show cause notice dated 14-12-1987 raising a demand of duty of Rs. 1,00,126.60 for the period September 1987 to November 1987. The said show cause notice culminated into order passed by the Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR and the reasoning adopted by the Collector (Appeals). For the proper appreciation of the rival contentions Heading 39.03 is reproduced below : 39.03 POLYMERS OF STYRENE, IN PRIMARY FORMS. 3903.10 Polystyrene 60% 3903.20 Styrene Acrylonitrile-acrylonitrile (SAN) COPOLYMERS 60% 3903.30 Acrylonitrile-butadiene-styrene (ABS) terpolymers. 60% 39.90 Other 60%" Chapter Note 4 to Chapter 39 reads as under :- For the purposes of this Chapter, except where the context otherwise required, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such the product is correctly classifiable under chapter sub-heading 3903.10. Heading 3903.90 covers all other polymers which are not covered under sub-heading 3903.10 to 3903.20. It is a residuary heading, and therefore also the product cannot be classified under Heading 3903.90. 5. On going through the impugned order and the order passed by the original authority we find that there is an acceptance on part of the Assistant Collector that co-polymer will be classified with the comonomer which predominates over others. The appellate authority has gone by the factual position that in the product in question styrene monomer predominates by weight over other comonomers. We also find that as per the chapter Note 4 comonomers whose polymers f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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