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TMI Blog1988 (4) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Heading No. 39.01/06 of the Customs Tariff Schedule as it stood prior to its amendment in 1978. Appeal dismissed - 392-95 of 1988 - - - Dated:- 20-4-1988 - Sabyasachi Mukharji and S. Ranganathan, JJ. B. Datta, Additional Solicitor-General (Mrs. Indira Sawhney and P. Parmeshwaran, Advocates, with him), for the petitioners. [Judgment per : Sabyasachi Mukharji, J.]. - These appeals under Section 130E(b) of the Customs Act,1962 (hereinafter called the Act) are against the order, dated 15th December, 1986 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter called CEGAT). These appeals are related to a dispute regarding the duty of custom imposed on the respondent. The department had levied duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21) E.L.T. 291]. The Tribunal was of the view that the product was classifiable under the Heading 38.01/19(6) of the Customs Tariff Act. The decision of the Tribunal was later on followed by the subsequent decision referred to hereinbefore. 2. In Bhor Industries Ltd. v. Collector of Customs, Bombay (supra), the Tribunal observed that these are ordinarily liquids and, in rare instances, solids, as simple high boiling solvents for the polymers. These are neither resins nor do they seem to be plastic materials; on the other hand, these are added to resins to impart better flexibility or plastic properties to them. It was further observed that there was no evidence had been produced before the Tribunal to show that Santicizer was a resin or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sity, the second-order transition temperature, or the elastic modulus of the plastic. For effectiveness with polymeric materials, a plasticizer needs to be initially mixed with the polymer either by dissolution of the resin in the plasticizer or the plasticizer in the resin, by heat or dissolving both in a common solvent and subsequent evaporation of the solvent. In "Plastics Materials" 4th edition, page 80), J.A. Brydson refers to plasticizers - Ordinarily liquids and in rare instances solids - as simply high boiling" solvents for the polymer. The action is explained by saying that plasticizer molecules insert themselves between polymer molecules reducing but not eliminating polymer - polymer contacts and generating additional free volume; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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