9911796707
TMI Blog2000 (8) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Gowri Shankar, Member (T)]. The appellant was a manufacturer of organic surface active agent and preparations in the form of emulsifiers made out of such surface active agents. Notification 101/66 exempted from payment of duty surface active preparations made out of organic surface active agents on which duty has been paid. The appellant filed, between 1986 and 1991 fourt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod contained in the proviso to Section 11A(1) of the Act by alleging misdeclaration by the appellant of the surface active agent as a preparation i.e. emulsifier. 2. The Collector did not accept the various contentions raised by the appellants in the reply to the notice and confirmed the demand for duty and also imposed a penalty. Hence this appeal. 3. As we have indicated, the main stay of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter Heading 34 than under Heading 38.09. The parameters prescribed in Note 3 of the Chapter 34 of the tariff are for determination of whether the product is an organic surface active agent. The Explanatory Notes to the Harmonised System of Nomenclature in which the heading is based the Tariff itself does not make a distinction between surface active preparations or agents except to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s specified in Note 3 of Chapter 34 would apply equally to surface active preparations made from these surface active agents. The Chief Chemist's opinion therefore is insufficient to deny the benefit of the exemption. 5. The other reason for denying the benefit is on the department's view is related to the end use of the product. The appellant had stated that emulsifiers were to be used, after m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor's order to say that emulsifiers could not be put to use as claimed by the appellant. 6. On merits the appellant is entitled to the benefit of the notification. Hence the demand would also be barred by limitation, since the extended period of limitation would not be available, as it is based on the view that the appellant misdeclared the preparations to be emulsifiers. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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