9911796707
TMI Blog1997 (2) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellants and Shri Mohmed Ali, learned D.R. for the respondent. 3. The goods are Pigmented Polyolefinic type synthetic resin in the form of black granules. Manufacturer's literature describes the product as crosslinkable polyethylene, co-polymer for semi conductor shielding of power cable. Its further description reads as follows : - "BAKELITE HFDA-0581 Black 55 is a vulcanizable semilconductive polyolefin developed by Union Carbide for conductor shield and bonded insulation shield applications in crosslinked polyethylene insulated cable. BAKELITE HFDA 0581 Black 55 combines the excellent electrical conductivity properties of HFDA-0580 Black 55 with a polymer system that has demonstrated compatibility with copper conductor." In the Book (Chemistry of Polyethylene Insulation) by Anthony Barlow, it is stated that semi-conductive compounds are used in the field of medium and high voltage cable; intentionally crosslinked polyethele or polyethelene copolymer resins are useful for wire and cable coating. Controlled crosslinking results in a resin with outstanding physical and heat resistant properties without impairing other essential properties. The book further states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to be refunded. 4. The Asst. Collr. rejected the claims as the goods were not the type of compounds covered by the Notification No. 196/84, 126/84. The Collr. (Appeals) also rejected their petitions on the ground that the goods which are said to be semi-conducting compounds are not covered by Notification No. 196/84. 5. The petitioners have in their appeal memorandum stated that Notification No. 196/84 covers cable insulating compounds and argued that compounds which provide an effective insulation would be covered. It was however, the department's contention that XLPE compounds imported by them were admittedly of a semi-conducting type and therefore, they will not be covered by this Notification. 6. It was also the appellants' contention in the appeal memorandum that the imported compound has the distinct character of insulating by grading or controlling the passage of current through its medium so as to ensure that wide change during voltage fluctuation does not damage the insulating system. Therefore, these are used in the construction of the cable as a deliberate insulating device whereby the degree of insulation is controlled so as to ensure effective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lating to correct rate of CVD. It is also noteworthy that the appellants have challenged the classification of the imported item under Item 15A of CET as well but again no findings have been recorded with reference to the same. 9. In the memorandum of appeal filed before us while the appellants have referred to the refund claims rejected by the authorities below, they have mainly taken up their grievances with reference to the admissibility or otherwise of Notification No. 196/84. 10. In the Bills of Entry copies of which have been filed , the item has been described as "HFDA 0581 semi-conducting XLPE cable compound". The appellants have also annexed drawings of transverse section of an insulated cable under the heading `cable insulation system'. They have also filed a copy of the letter dated 7-5-1985 addressed to the Asstt. Collector, Bombay in which they had drawn attention to the report of the Dy. Chief Chemist for item 0581 and 0595 which slightly differ from each other and have argued that since HFDA 0581 has been accepted as cable insulating volatile compound and since all black XLPE compounds have chemically speaking the same properties the same remarks should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Modified Polyethylene and mentions that due to its unusual electrical properties make tough, flexible, chemically inert polyethylene an outstanding insulator for electrical wire and cable. Moreover under heading, `Anti-Oxidants and Carbon Black Fillers', it also refers to Polyethylene Compounds used for coating wire and cable which will be exposed to the degrading effects of heat must contain anti-oxidants. Cables exposed to ultraviolet rays in sunlight must also contain carbon black or other UV inhibitors. Such additives also assure that the electrical and mechanical properties of resin are preserved under the high temperature prevaliling in the extruder. Under Crosslinked Wire Insulation, it mentions that in the middle late 1950's, crosslinkable polyethylene compounds were introduced for coating power cable and other specialised constructions. 14. They have also enclosed extracts from Hawley's Condensed Chemical Dictionary which show that crosslinked polyethylene includes XLPE and is used for wire and cable coating and insulation also. 15. In view of the above technical literature filed by the appellant we are convinced that the fact that it has been described a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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