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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 ..... omers, 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. The Tribunal has held in respect of similar products in the appellant's own case reported in [2001 (4) TMI 358 - CEGAT, MUMBAI], that similar product containing copolymer resins were held merit classification under chapter Heading 3906.90. The said order was affirmed by the Apex Court Therefore, we do not find any difference in the products in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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. The adjudicating authority after following the due process of law confirmed the demand and also imposed penalties. Aggrieved by the said order, an appeal was preferred before the first appellate authority, who upheld the Order-in-Original. 2.1 In Appeal No. E/2388/2005, the product in question was classified by the appellant under chapter Heading 3523, while it is a case of the Revenue that the said product would merit classification u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition 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 specified or included, in primary forms. He would submit that Dy. Chief Chemist s test report clearly indicates that the product Super Micro Binder 20 and Triton AE are Aqueous Emulsion of Synthetic Resin in the form of milky white thick liquid , which would rightly classifiable under 3911 and 3906 respectively. He reiterates the findings of the lower authorities. 5. We have considered the submissions made at length by both sides and perused the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --- 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% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 3911 for more than one reason. Firstly, it can be seen from the Chapter Heading 3911, that the said chapter heading covers the items in a residuary clause, not elsewhere specified in primary forms, the product in question will definitely not fall under the heading as has been analyzed by the Dy. Chief Chemist as the residuary entry would get attracted to only those products which are not covered in any other entries in primary forms. At this juncture, we would refer Chapter 3906. We find that the product which 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contention of the manufacturer that the expression and/or occurring in the notification had to be construed disjunctively as well as conjunctively. Since the acrylic monomer predominated, it was copolymer based on acrylic. She also noted that on the basis of predominance the copolymer had classified as acrylic under heading 3906.90. 3. Heading 3905 is for polymer of vinyl acetate and heading 3906 is for acrylic polymers. For the goods to get the benefit of the exemption, they should not only comply 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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