2001 (5) TMI 366

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..... phasis added) based on acrylic and/or vinyl monomers. The benefit of this notification was taken by the respondent M/s. Indofil Chemical Co. The benefit was permitted on their filing of the classification list and due approval thereof by the jurisdictional authorities after obtaining the opinion of the departmental chemical authorities. Subsequently, an enquiry was conducted of the eligibility of the following products to the benefit of the notification : (i)         Primal P6N. (ii)        Primal Binder B-18 ; and (iii)       Indofin FI 36. The contention made was that these goods were not emulsions but were solutions. The samples w .....

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..... the product Indofin FI-36 was accepted to be an emulsion. In another communication from the department dated 22-1-1991, it was accepted that Primal Binder 18 was a "gluish white thick liquid". The Commissioner observed that the two Chemical Experts had presented before him substantial technical literature bringing out that the contested products were in fact emulsions. He also records two another opinions of the departmental chemical authorities dated 26-11-1981 in which the product T6N was held to be an emulsion. He expressed surprise that the same product at a later stage was described as a solution by the same authorities. He referred to a fact-finding exercise undertaken by the jurisdictional Assistant Commissioner, in which he had rep .....

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..... ugh initially the assessments were provisional, subsequently after detailed investigation, the classifications were finally approved. On the various discussions made by him, he found that the impugned goods were in fact emulsions, that the assessees had not suppressed any facts from the department, and that the allegations made in the show cause notices did not sustain. On his dropping the proceedings, the present appeal has been filed by the revenue. 5. In the appeal memorandum, it has been stated that the test reports obtained had shown that the goods were solutions and not emulsions. It appears that the revenue have not taken into account the very detailed analysis made by the Commissioner in the impugned order and the reasoning gi .....

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