9911796707
TMI Blog2000 (11) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... ied it under TSH 2922.00. 2. There was a drawal of sample of the product for chemical test in 1988 and the report of the Chemical Examiner was as under : The sample is in the form of bluish coloured liquid. It is composed of an aqueous ammoniacal solution of copper complex; an oxygen function amino compound. On the basis of the above report, the assessee filed classification list No. 4/88-89 effective from 1-1-89 claiming classification of the product under TSH No. 2814.00. The Department issued a show-cause notice [SCN] directing the assessee to show cause why the product should not be classified under TSH 3204.29. The party contested the proposal for classification under TSH 3204.29, by contending that the goods in question was an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the Organic Chemistry-II Division, National Chemical Laboratory, Pune. After considering the Chemical Examiner s test report and the opinion of Dr. Ayyangar, the Collector (Appeals) recorded a finding that the copper complex was not an organic copper compound, nor a preparation based on colouring matter. He held that, as reported by the Chemical Examiner, the product was an Oxygen function amino compound and hence correctly classifiable under TSH 2922.00. The lower appellate authority further observed that TSH 2922.00 was a specific entry covering the impugned product. He, therefore, set aside the AC s order and allowed the assessee s appeal accepting their claim for classification of the product under TSH 2922.00. Hence the Revenue s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n support of his submission that the matter required to be remanded for fresh decision. 5. There was no representation for the respondents. However, their written submissions were on record. According to those submissions, the decision of Government of India in the case of Navin Industries (supra), relied on by the Revenue, no longer held the field inasmuch as the said decision was set aside by the Gujarat High Court as per judgment dated 11-6-1991. The written submissions of the respondents were also accompanied by a copy of the judgment of the High Court. In their submissions, the respondents contended that their product, copper complex was not an organic chemical but an inorganic chemical and the same was classifiable under Chapter 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion based thereon. In any case, the respondents submission that their product is an inorganic chemical can by no stretch of imagination support their claim for classifying it under TSH 2922.00. 7. Dr. Ayyangar, in his opinion, stated that the product could not be considered as a synthetic organic derivative since more than 85% of the constituents of the product were inorganic in nature. He reported that the product was a co-ordination complex, in which the function of the only organic constituent viz. nitrilo triacetic acid (NTA) was only to keep copper in a stable form at the temperature at which the complex was applied along with Phthalogen Blue dyestuff to cotton fabrics in the dyeing process. The Copper was combined with NTA to form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pound derived from nitrilo triacetic acid which is a carboxylic acid. Its classification will be governed by the Note 5 under Chapter 29 . Whether this opinion was available to the lower appellate authority is not clear from the records. Though it appears that the opinion was given on samples of copper complex drawn from various manufacturers under the Ahmedabad C. Ex. Collectorate, it is not clear as to whether such samples included that of the respondents also. We further note that, in the case of Kasat Chemicals (supra), this Tribunal was seized of a classification dispute on similar product and, in that case, the Tribunal remanded the matter to the adjudicating authority for re-consideration after examining technical literature on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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