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TMI Blog1997 (4) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants as a catalyst and which goods come under the name Rhodium ROPAC. The same is claimed as a catalyst to promote chemical reaction using the precious metal Rhodium. The formula of the same and the basis which forms the activity of the catalyst are set out in the suppliers by M/s Davy Process Technology who are stated to be the inventors of this product which is as under : ROPAC is a Rhodium based catalyst used in the hydroformylation reaction for converting Carbon Monoxide, Hydrogen and Propylene to Butyraldehyde. ROPAC is Rhodium Triphenyl phosphine Acetyl acetonate Carbonyl. The following, is the typical specification of ROPAC. Formula - Rho(CO) (C 5 .H 8 .O 2 .) (PPh 3 ) Molecul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3815.12 - With precious metal or precious metal compounds as the active substance 28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals 2843.90 - Other compounds; amalgams. 3. The learned lower authority in his order has taken cognisance of an earlier order passed and which is now pending in another appeal before the Tribunal and primarily relying upon the findings in that order has held the goods classifiable under Chapter Heading 2843.90. It is also seen that sample of the goods had also been drawn and tested but there is no mention or discussion in the learned lower authority s o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive. He has pleaded as it is the scope of Chapter Heading 28.43 is set out in Chapter Note 2 to Chapter 28 and unless it could be shown that the item in question falls under the categories of goods set out under Chapter Note 2. The classification under Heading 28.43 could not be done. He has further pleaded in the HSN the scope of the items in terms of the description given in Chapter 28.43 is elaborated in HSN. He has pleaded the learned lower authority has not adverted to the same for proper appreciation of the ambit of Chapter Heading 28.43. He further urged that a sample has been drawn and the item has also been tested and the learned lower authority should have adverted to test report and should have also obtained the technical opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at heading and in no other heading of this section . Chapter Heading 28.43 specifically refers to inorganic or organic compounds of precious metals whether or not chemically defined. The item under import in the present case is chemically a Rhodium compound. At page 307 of HSN Explanatory Note, the most common compounds of each of the precious compounds are mentioned at page 309 under Chapter Heading 28.43. A Rhodium compound is thus listed as one of the precious metal compound and this answers to the description in Heading 28.43 and therefore, according to section note 1(b) of HSN Explanatory Note has to be classified under this heading and in no other Heading. For this reason, it is excluded from the Chapter Notes 1(a) of Chapter 38 (bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as catalyst. It is shown to be a proprietory item as it is intended for particular specific end use. The manufacturers literature in this regard, therefore, should have been referred to as to its catalytic use and also as to how it has been formed. A clear finding is required to be entered that it is a compound as defined under Chapter Notes to Chapter 28. The appellants have admitted that Rhodium is a precious metal. We observe that Chapter Heading 28.43 covers compounds of precious metals whether chemically defined or not and in case an item falls under Chapter Heading 28.43 notwithstanding it being a catalyst in terms of Chapter Note to 28 it is to be assessed under this heading. However, before this can be done the items must be shown ..... X X X X Extracts X X X X X X X X Extracts X X X X
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