2008 (6) TMI 475

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..... llant. Shri Manoj Sanklecha, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The respondents herein imported Alpha-Cellulose Grade Arbocel and filed bill of entry in June, 1996 seeking classification under CTH 4704.21 as chemical wood pulp . The goods were permitted clearance on execution of bond and samples were sent to the Deputy Chief Chemist for t .....

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..... ees for classification under CTH 4704.21, on the ground that Chapter 39 broadly deals with plastics and articles thereof, which are obtained by the process of chemical synthesis whereas Chapter 47 deals with pulp of wood or other fibrous cellulosic material etc. and thus covers goods obtained from various vegetable materials or from waste textiles of vegetable origin and since the imported goods w .....

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..... e under the heading proposed by the Revenue, viz. CTH 3912.90, and the finding of the Commissioner (Appeals) that, for determining classification of the impugned goods, their origin is important, is not relevant in this case for the reason that the goods are specifically covered under CTH 39.12. (It is also pertinent to note that the HSN Explanatory Note to Heading 39.12 describes cellulose as a c .....

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