9911796707
TMI Blog2024 (6) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... that the heading 3808 of Custom Tariff Act and the heading 3808 in the HSN is identical. However, the sub heading are described differently in the Custom Tariff heading and the HSN. The HSN does not contain the specific reference to Thiram (Tetra Methyl Thiram Di Sulphide). The allegations in the show cause notice do not provide any specific reasons why the goods are not classifiable under heading 3808. The only reason revenue is seeking classification under heading 3812 1000 is that the certificate of country of origin in the bill of entry No. 786 1159 dated 05.09.2012 describes the goods under CTH 3812 1000. In the instant case there is no dispute that goods imported are not in nature of mixture but single compound. In this circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el pointed out that Revenue has primarily relied on Notification No. 133/2008. He pointed out that the said notification at serial No. 13 reads as follows : - S. No Heading Description Specification Country origin Country of export Producer Exporter Duty Amount Unit of measurement Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 13 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815 Rubber Chemical TMT Tetramethy-lthiuram Disulfude, or Accelerator TMTD, Thiuram C People's Republic of China Any Any other than above Any other than above 28.86 Per kilogram Rupees In terms of aforesaid notification "Tetra Methyl Thiuram Disulfude, or Accelerator TMTD, Thiuram C" attra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them are in the form of packing for retail sale. 2.1. Learned Counsel pointed out that use of the goods is as fungicide and they are sold in retail packing of 25 kgs. He argued that since goods are used for fungicides and are imported in packs of 25 kgs and the goods are classifiable as fungicide and as specifically covered by the heading 3808 9230. 2.2. Learner Counsel strongly contested the observation made in the impugned order to the effect that "undisputed fact in the present case is that imported goods find application as vulcanizing agent as prepared rubber accelerator." Learner Counsel strongly argued that there is no evidence or assertion made by the appellant in this regard. He argued that this observation in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication is shown as 3812 1000 in the certificate of origin which is clearly typographical error on the part of the supplier. He further pointed out that subsequently the supplier themselves have shown for classification of 3808 9230 for other consignment of similar goods and the same classification is shown in the corresponding country of origin certificates. He further pointed out that the classification mentioned in the certificate is not relevant for the purpose of classification under the Customs Act. 3. Learned AR relied on the impugned order. 4. We have considered rival submissions we finds that undisputed fact that the appellant had imported (Tri Methyl Thiram Di Sulphide) 'Thiram' and sought to classify goods under CTH 3808 9230. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products which are mixtures in the present case the goods are not in nature of mixture but is a single compound. In view of that the classification of the said product under heading 3812 as prepared rubber accelerators is ruled out. 4.2. It is also seen that the heading 3808 of Custom Tariff Act and the heading 3808 in the HSN is identical. However, the sub heading are described differently in the Custom Tariff heading and the HSN. The HSN does not contain the specific reference to 'Thiram' (Tetra Methyl Thiram Di Sulphide). The allegations in the show cause notice do not provide any specific reasons why the goods are not classifiable under heading 3808. The only reason revenue is seeking classification under heading 3812 1000 is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Any other than above Any other than above 28.86 Per kilogram Rupees From the above description it is apparent that the anti dumping duty has been imposed on (Tetra Methyl Thiram Di Sulphide ). The show cause notice has been issued in respect of item namely (Tri Methyl Thiram Di Sulphide). Since the description of goods is different in so far as the one contains three methyl molecules (Tri Methyl Thiram Di Sulphide ) and other contains four methyl molecules (Tetra Methyl Thiram Di Sulphide ), the same are not covered in the notification. Thus, even otherwise the goods imported by the appellant are not covered by the entry 13 and 14 of the Notification 133/ 2008 custom dated 12 December, 2008 imposing anti dumping duty. 5. In this back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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