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TMI Blog1984 (12) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... as it thought that it (order) was improper, incorrect and illegal. 2. In his order of 3-10-79, the Appellate Collector ruled that Hycar 4021 imported by M/s. Swastik Rubber Products and described in the bill of entry as a polyacrylic synthetic rubber was a synthetic rubber assessable under heading 40.01/04 of the Customs Tariff and not under heading 39.01/06 as assessed by the Assistant Collector. 3. The learned counsel for the department Mr. A.S. Sundar Rajan, argued that the Appellate Collector was mistaken to hold that Hycar 4021 was assessable under heading 40.01/04 merely because the invoice read synthetic rubber, (polyacrylic type) Hycar 4021, and because the packing was 22 bags of 50 lbs. each, forming a pallet. The Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ycar 4021 was a condensation, polycondensation, polyaddition, polymerisation and copolymerisation product in accordance with Note 2 of Chapter 30. Until a product is proved to be one of these, it cannot be assessed under Chapter 39 as an artificial resin and plastic material. Commercial practice recognises Hycar 4021 as a synthetic rubber. In nature and behaviour, it was most akin to rubber. The learned counsel for Swastik Rubber ended by saying that if Chapter 40 was thought not to be correct, he would advocate assessment under Chapter 38. 6. We should record here that the learned counsel for Swastik made a preliminary objection before the arguments began that as the refund ordered by the Appellate Collector had not yet been paid, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is well known that there are several varieties of synthetic rubber, with various properties and qualities. Some have applications that the others do not have because of their different behaviours under different conditions. By compounding, the desirable properties of plasticity, elasticity, toughness, abrasion residence, resistence to hydrocarbons and heat etc. etc. can be achieved. Within this wide variety, rubbers, all of which need vulcanization, are cured by different agents. Some rubbers take sulphur, others thiuram disulfides, p-quinone dioxime and so on. But whatever their properties and qualities, the rubber must be an unsaturated substance capable of vulcanisation with sulphur if it is to earn coverage under Chapter 40. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from a chemical reaction between two or more substances, usually with heat or a catalyst. This dictionary describes a high polymer as an organic macromolecule compound of a large number of monomers, the molecular weight ranging from 5000 into the millions. We see from this that a synthetic resin will be a high polymer that can have high molecular weight, the dividing line between low and high polymers being between 5000 and 6000 molecular weight. The article on high polymer in the same Dictionary has this sentence : Synthetic high polymers (or synthetic resins ) include a wide variety of materials having properties varying from hard and brittle to soft and elastic. The authors of this dictionary disfavour the word resin because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral products) not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included. Unless the goods can be housed in no other headings/chapter, they cannot be accommodated in this chapter. Chapter 39 which covers : artificial resins and plastic materials, cellulose esters and ethers; articles thereof. is a head which suits Hycar 4021 more accurately than Chapter 38 since Hycar is a synthetic high polymer. Hence Chapter 38 is ruled out. 16. We set aside the Appellate Collector s order and direct assessment under Chapter 39.01/06. For countervailing duty. Item 10AA Central Excise Tariff is the only suitable heading and this duty should be assessed under this item. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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