9911796707
TMI Blog1998 (5) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... aqueous dispersion of natural rubber and organic chemicals. It is compounded rubber latex solution". Notice was issued on the ground that the goods are classifiable under Heading 4001.00 and the benefit of the notification would not be available. The Assistant Collector confirmed the classification under this heading. 2. Dealing with the appeal against this order the Collector (Appeals) noted that sample drawn on 21-8-1987 was found on test to be natural rubber latex, unvulcanized and uncompounded and that then the product has been approved and classified under Heading 4005. He therefore ordered that the classification for the earlier period should also be under this heading with the benefit of the notification and set aside the demand fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Vulcanized Latex which was subjected to hearing at 70oC. The Vulcanized Latex Rubber remains in liquid form even after being subjected to vulcanization and subsequently used in liquid form for interlining of textile hosepipe." As against this the departmental representative relies upon the relevant definition of the terms `vulcanization', `thermoplastic' and `elasticity' in the Condensed Chemical Dictionary revised by Gessner G. Hawley, 10th Edition, as under : "Vulcanization. A physicochemical change resulting from cross-linking of the unsaturated hydrocarbon chain of polyisoprene (rubber) with sulfur, usually with application of heat. The precise mechanism which produces the network structure of the cross-linked molecules is sti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed to heat and returns to its original condition when cooled to room temperature. Natural substances that exhibit this behavior are crude rubber and a number of waxes; however, the term is usually applied to synthetics such as polyvinyl chloride, nylons, fluorocarbons, linear polythylene, polyurethane prepolymer, polystyrene, polypropylene, and cellulosic and acrylic resins. See also thermoset." "Thermoset. A high polymer that solidifies or "sets" irreversibly when heated. This property is usually associated with a cross-linking reaction of the molecular constituents induced by heat or radiation, as with proteins, and in the baking of doughs. In many cases, it is necessary to add "curing" agents such as organic peroxides or (in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 cannot be questioned on this ground. 6. The second ground advanced by the respondent is that the presence of substances specified in the note shall not affect its classification under Heading 4001 or 4002 provided that such rubber retain its essential character as a raw material. Once the report of test indicated that the goods of compounded rubber it was then for the respondent to show that they were not compounded rubber and that the product continued to the characteristics of raw material. There is no attempt to show this. No evidence has been produced before us or before anyone else in support of this point which is therefore considered as substantial. 7. The goods were rightly classified under Heading 4005 and therefore the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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