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TMI Blog1981 (5) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the goods are classifiable under heading 29.01/45 (1) @ 60%+15% and not 100%+20% as held by the assessing authority. They were unsuccessful before the original authority and thereupon preferred an appeal before the Appellate Collector under section 128 of the Customs Act, 1962. The appeal was also rejected vide reasonings given in the impugned order. 2. In the revision application, the petitioners have made the following pleadings : (1) That the polyethylene glycol 400 does not have the characteristics of artificial plastic material and is, accordingly, not at all covered by the entry in 39.01. According to them, the subject product is more particularly covered by the exclusion note given in and forming part of entry 39.01 (page ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered all the aforesaid arguments and examined the records of the case. The Government observe that the petitioners, before the original authority as well as before the appellate forum, made a specific plea i.e. for reassessment of the impugned goods under item 29.01/45(1) and advanced various reasonings to justify such reassessment. However, before this revisionary authority they have asked for refund of countervailing duty paid. This obviously appears to be a mistake on the petitioners' part particularly so when no countervailing duty has at all been charged in the instant case. In view of the above, the Government of India reject the petitioners plea for refund of countervailing duty in limine and proceed to examine the case with refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ylene glycol do not have the character of artificial resin or plastic material and, therefore, it should be excluded from the scope of entry 39.01/06, the Government observe that the wordings of Chapter 39.01 do not lead to a conclusion that in order to merit classification under it, it is essential that the product should necessarily have the character of artificial plastic material. In coming to this conclusion, the Government note that under chapter note 2 of chapter 39, it is stipulated that in heading 39.01/06 "condensation, polycondensation, polyaddition, polymerisation and copolymerisation products'' are to be taken to apply only to goods of a kind produced by chemical synthesis answering to one of the following description : (a) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee of polymerisation or resol or liquid polyisobutylene do not possess the characteristics of resin or treated as synthetic resins in commercial parlance. Thus, the argument that the materials which are in the nature of plastic material are alone covered under chapter 39 is without any basis and is not tenable. 6. Coming to the petitioners' argument that the polyethylene glycol have been ruled by the Board to be outside item 15A of CET, the Government observe that the relevance of this issue in the instant case is not properly understood. Here is a case where the goods have not been classified under item 15A of the CET. Therefore, the exact implication of the plea taken seems to be indirect. In any case, since the chapter note and explana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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