9911796707
TMI Blog2001 (9) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. These two appeals are filed by the same appellants and involve a common issue. These are therefore being disposed of together vide this single order. 2. The appellants manufactured Thermoplastic Elastomer Synthetic Rubber and Thermo Plastic Elastomer Synthetic Rubber Compound claiming classification under sub-headings 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the chemical examiners. The chemical examiner s report both dated 14-11-1996 certified the products to be falling under Chapter 40 making reference to Chapter No. 4(a), which gave the parameters for classification under that Chapter 40. On 19-11-1996, the appellants received letter from the Supdt. in which the reference was made to the record of the Dy. Chief Chemist declaring the goods to be Sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner confirmed differential duty of Rs. 92,67,570/- vide his order dt. 24-6-1999. The Commissioner (Appeals) having upheld the order, Appeal No. E/579-R/2000-Mum. has been filed before us. 4. We had considerable difficulties appreciating the facts of this case because of the complexity in the proceedings created by the department. It appears that earlier also on 26-11-1995 some samples w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contests and submits that an opinion based on scientific test cannot be declared as Null and Void even by a superior authority in rank. 6. Where the classification of a commodity is to be judged solely on chemical parameters or on parameters laid down under the laws of physics the opinion or the trade is immaterial but the examination has to be done only in a scientific manner if two authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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