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TMI Blog2016 (5) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... in was engaged in manufacture of excisable goods under Chapter Heading Nos. 15, 32, 34 and 38. The appellant had classified one of their product "Super Micro Binder 20" (hereinafter called as the product) under Chapter Heading No. 3906.90 claiming concessional rate of duty as per Notification No. 14/92, while it is the claim of the Revenue that the said product falls under Chapter Heading No. 3911.90 attracting 35% ad valorem up to 28-2-1994 and 30% ad valorem from 1-3-1994. The sample of the product was drawn and the Dy. Chief Chemist's report was relied upon by the lower authorities to hold against the appellant's classification. The appellant contested the matter before the adjudicating authority on merits as well as the jurisdiction. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant which is having copolymers was classified by the Tribunal under Heading 3906.90 vide Final Order dated 30-4-2001 as reported at 2001 (132) E.L.T. 391 and submits that Civil Appeal filed by the Revenue against this order was dismissed as reported at 2002 (143) E.L.T. A185 (S.C.). 3.2 As regards the classification of the product "Triton AE" under Heading 3906, he leaves it to the Bench after bringing to our notice the factual position in the case. 4. Learned AR appearing for the Revenue, on the other hand would draw our attention to the Chapter sub-heading No. 3911. It is his submission that chapter sub-heading 3911 talks about the resins and other products specified in Note 3 to this Chapter, not elsewhere specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.3 As regards the "Super Micro Binder 20", we find that the competing entries are as under : - Chapter No. Description of goods 3906 Acrylic Polymers in primary forms - Ploy (methyl methacrylate) : 3906 10 10 --- Binders for pigments or inks Kg. 12.5% 3906 10 90 --- Other Kg. 12.5% 3906 90 - Other: 3906 90 10 --- Acrylic resins Kg. 12.5% 3906 90 20 --- Polyacrylate moulding powder Kg. 12.5% 3906 90 30 --- Copolymers of acrylonitrile Kg. 12.5% 3906 90 90 --- Other .... Kg. 12.5% 3911 Petroleum resins, Coumarone-indene resins, Polyterpenes, Polysulphides, Polysulphones and other products specified in Note 3 to this Chapter, not els ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h answers to the description of Acquous Polymer in primary form are covered under said heading. As we have also reproduced the Dy. Chief Chemist's report hereinabove, which categorically states that the product Super Micro Binder 20 is a resin based on Acrylic Monomers. If the product of the appellant is based on Acrylic Monomers, in our view the product merits classification under 3906.90, as there is technically no difference in respect of acrylic monomer or acrylic polymer. Our finding is based upon a published literature which indicated that a polymer can be made up of thousands of monomer. Hence, acrylic polymer which are covered under Heading 3906 are nothing but acrylic monomer linked up by a process called polymerization. 5.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omply with the description in the second column of the Table to the notification; they must also be classifiable under any of the three headings mentioned in the column 1 of the Table. 4. In its judgement in GSFC. v. C.C.E. - 1997 (91) E.L.T. 3 the Supreme Court proceeded on basis that the available goods are exempted by a notification with reference to the heading in the tariff. The scope of that heading, will have to be taken into account. This will imply the application of the notice to the relevant chapter and the section of the Tariff wherever necessary. The article in question would going by note 4 to the chapter were classified as an acrylic polymer under 3906.90 since that polymer predominates by weight. This is what the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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