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TMI Blog2024 (5) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 above, it is seen that the Butadiene content is almost 50% whereas Methyl Methylacrylate content is 15-20% only. Thus in terms of Chapter note 4, the goods will fall under the heading relevant to Butadiene which is heading 3902. Once the classification is decided under 3902, the sub heading notes becomes relevant for classification within the heading 3902. In these circumstances, question of change of classification from 3902 to 3906 on the strength of sub-heading note does not arise. Thus, we do not find any merit in the impugned order, the same is set aside and appeals are allowed. - MR. RAJU, MEMBER (TECHNICAL) AND MR. SOMESH ARORA, MEMBER (JUDICIAL) Shri Amal Dave, Advocate appeared for the Appellant Shri Anand Kumar, Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only when the prior one is not applicable. Learned counsel pointed out that note 4 to Chapter 39 of Customs Tariff Act reads as follows: 4. The expressions copolymers covers all polymers in which no single monomer unit contributes 95% of more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer bends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that contains two double bonds, usually among carbon atoms. They thus contain alkene units with the standard prefix di of systematic nomenclature. Based on the above facts, learned counsel argued that Butadiene is classified as Olefin because diene is equivalent with diolefin . He argued that there is no specific classifications under the product Butadiene, in Chapter heading 3902 and therefore it would fall under the category of others under the same custom tariff heading 3902 under the said heading 3902 9000. Learned counsel pointed out that the appellate authority had wrongly classified the goods under Customs Tariff 3906 9090. Learned counsel argued that appellate authority has wrongly classified the co-polymer as polymer of MMA i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ymers) and chemically modified polymers are to be classified according to the following provisions : (a) Where there is a subheading named Other in the same series : (1) The designation in a subheading of a polymer by the prefix poly (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content. (2) The copolymers named in subheadings 3901.30, 3901.40, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content. (3) Chemically modified polymers are to be classified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note 4 reads as follows: 4.- The expression copolymers covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other Single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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