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TMI Blog1982 (5) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... g Divinyl Benzene Co-polymer Beads (hereinafter called D.V.B. Beads) and thereafter subjecting the beads to certain processes which result in the final product, viz. Ion Exchange Resins. In the case of M/s. Tulsi Fine Chemical Industries (Pvt.) Ltd., Pune, M/s. Resinous Chemical Product, Trichur and M/s. Chemi-tech Pvt. Ltd., Trivandrum the Appellate Collectors have held that the product (Ion Exchange Resin) is not classifiable under Tariff item 15A (1)(ii) of Central Excise Tariff. On a tentative view that these orders of the Appellate Collectors were not correct, the Government issued show cause notices to the three parties under section 36(2) of the Central Excises Salt Act, 1944, asking them to show cause why the product should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the product has resinous properties. They have argued that the moment the D.V.B. beads, which are a resin, are subjected to further treatment, an entirely new product emerges and this product may or may not have resinous properties. In one case, namely, that of Tulsi Fine Chemical Industries, some samples of the Ion Exchange Resins were tested by the Chief Chemist who had reported that the samples did not have resinous properties. It is, however, not clear as to whether each variety of Ion Exchange Resins manufactured by the party was tested by the Chief Chemist. The parties have further submitted that on the question of assessment of Ion Exchange Resin the Central Board of Excise Customs have issued a Tariff Advice No. 7/81, dated 7- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s properties, it would be classifiable under Tariff Item 15A (1)(ii) of Central Excise Tariff. If on the other hand it is found on test to have no resinous properties, then it would be classifiable under Tariff Item 68 of Central Excise Tariff. Government would like to make it clear that if after test the goods in question are found classifiable under Tariff Item 68 of Central Excise Tariff, the duty under the aforesaid T.I. 68 ibid would be chargeable right from the time Tariff item 68 came into force i.e. 1-3-75. It, therefore, follows that the demands for duty where due should be modified accordingly and excess duty, if any, charged should be refunded on that basis. As already observed, some samples of Ion Exchange Resin manufactured by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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