9911796707
TMI Blog2004 (9) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... When the matter was called, none appeared for the Respondents. Heard the D.R. and gone through the materials. 2. The Revenue has filed this appeal against the order of the Commissioner (Appeals), who vide the impugned order classified imported methyl parathion technical purity 80% under Heading 3808.10. The Commissioner, after considering that the Central Board of Excise Customs, had issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les to Customs Tariff Act, 1975, he upheld the classification under Heading 38. 3. The Revenue has filed this appeal on the grounds : (i) Item under import i.e. Methyl Parathion Technical is a well defined chemical conforming to a chemical formula and is not a preparation to fall under Heading 38. (ii) Chapter Note 1(a)(2) to Chapter 38 of well defined compound would be covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form or packing for retail sales or articles... and therefore classification under Chapter 29 would be more appropriate. 4. After considering the materials on record, it is found : (a) the Note to Chapter 38 relied upon by the Revenue cannot be interpreted that a well defined chemical conforming to a particular molecular formula cannot be assessed under Heading 3808 or under 3808.10 if s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20% being various impurities fillers etc. There is no finding arrived at by the original authority or in the grounds brought out in Revenue s appeal, as to why the imported goods, in this case, should be considered to be chemically pure and 20% missing part of this purity should be condoned as permissible impurities to qualify by applying chapter notes of Chapter 29. Therefore qualification for cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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