9911796707
TMI Blog1998 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ht. Based upon the chemical test report and the analytical report of the supplier that the purity on dry basis was 99.93%, the Assistant Collector held that the goods were 100% pure organic compound considered to be a separately defined chemical which is excluded from Chapter 27 of the CTA, 1975. He, therefore, classified it under Heading 29.07. 2. The lower appellate authority having upheld the order of the adjudicating authority, the importers have filed the present appeal before the Tribunal. 3. None appears for the appellants in spite of notice; hence we heard Shri Sumit Das, learned DR and persued the records. 4. It is the claim of the importers that the phenol obtained from different stream of manufacture i.e. distillation of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which makes the difference. In other words while phenol of lesser purity fall under Heading 27.07, phenol of higher purity fall under Heading 29.07, irrespective of the method of obtaining phenols. The lower appellate authority has held as under in para 13 and 14 of his order : 13. In a marked deviation from the inclusions in Chapter 27 and Chapter 29, CTA, 1975 has not provided for across the board intermingling of the products of Chapter sub-heading 27.07 and 29.07 with reference to any purity percentage criteria. However, both the Chapter Notes and sub-heading Notes of Chapter 27 and Chapter 29 are word to word identical with HSN wordings. The relevant Chapter Notes of Chapter 27 in CTA, 1975 also provide that Chapter 27 does not cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucture (Hydroxybenzene in case of phenol), can be accepted as having persuasive value while interpreting the similar phrase used in Chapter Note 1(a) of Chapter 27. Accordingly, the resultant position under CTA, 1975 would be that phenol would be classifiable under Chapter 29.07, where percentage of purity of phenol exceeds 50% by weight and if commercially recongnisable. In the case of subject imports, phenols are in a pure state and hydrated for convenienece of transport and, therefore, would classify as pure phenol. 5. In the face of the undisputed position regarding the purity of the imported goods, we agree with the lower appellate authority that the goods are classified as pure phenols under Chapter Heading 2907.11 of the CTA, 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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