9911796707
TMI Blog1999 (8) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... atural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included. As a consequence, the demands for the period July, 1989 to October, 1990 to the extent of Rs. 6,31,042.34 has been confirmed. 2. The learned Advocate submits that the item in question is a pure grade with composition of TiO2 (Titanium Dioxide) to the extent of 92 to 93%. It has the constituent of Fe2O3 of 1.8%, FeO 0.25%, silica of 2% and other impurities including garnet of 3.5% and the resultant product is also treated with MnO2 which gives Weldgrade Ilmenite with a fused coating of MnO. He contend that although the appellants are clearing aluminium as weldgrade to be used in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ux. He points out to the HSN Explanatory Notes under Chapter Heading 38.10 which classifies welding electrodes under this heading. He points out to the findings given by the Commissioner in para 4, wherein the Commissioner (Appeals) has in detail noted the Chemical Examiner s chemical analysis report and the manner of clearing these items as welding electrodes under Heading 38.10 as per the Tariff Heading then existing. The learned DR also points out that in terms of Interpretative Rules as per Rule 3(c) the description which falls in the latter heading is to be preferred, if the item satisfied more than one heading. He also points out that now it is well settled that the HSN Explanatory Notes has got persuasive value for the purpose of cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the Chemical Examiner Custom House, Madras, and the Central Revenue Control Laboratorary, New Delhi. From these reports, it is quite clear that after undergoing various processes of upgradation including roasting with coke and treating with hydrochloric acid, the resultant product ceases to remain Ilmenite as an Ore in natural form. The report of the Research Laboratory, Trivandrum, does not refer to the process by which Ilmenite Ore is upgraded to make it equivalent to natural rutile or beneficiated Ilmenite. In fact, the process by which it is upgraded is an important factor for ascertaining the classifiability of the product under Chapter 26. On the other hand, the Chemical Examiner, Madras, has clearly stated that the Weldgrade Il ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not find any merit in the appeal and accordingly dismiss the same. We have considered the pleas raised by the appellants and examined the judgment of Bombay Paints Allied Products Ltd. cited supra, wherein in para 8 of the Tribunal order, it has been noted that for classifying under Chapter 28 TiO2 it should be unmixed with barium or calcium sulphate or other materials or has not been surface treated, while in the present case, the item has been treated with MnO2 and has undergone certain manufacturing processes and the item is being cleared specifically for the purpose of welding electrode as Weldgrade Ilmenite. Although we agree with the Commissioner (Appeals) s findings that the item is not classifiable under Chapter Heading 2614 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been disapproved by the Tribunal in large number of judgments. The Chemical Engineer (Examiner) has to merely express his expert opinion on the product. The expert opinion given by him clearly disclosed that the item is used as flux for the purpose of welding electrodes. Appellants have admitted that the item is also marketed as welding electrodes. There is a separate sub-heading for welding electrodes under sub-heading 38.10. This sub-heading includes fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. Taking into consideration the report of the Che ..... X X X X Extracts X X X X X X X X Extracts X X X X
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