Decided on October 09,1991



Jyoti Balasundaram, Member (J) - (1.) THE classification of "Metablen P -551 (acrylic processing aid)" and "Metablen C -201 (acrylic modifier)" falls for determination in these appeals which involve the common issue and which are being heard together and disposed of by this common order.
(2.) THE appellants claim classification of the imported goods as prepared chemicals under sub -heading 3823.90 of the Customs Tariff Act and 3823.00 of the Central Excise Tariff attracting the rate of 70% basic duty and 40% auxiliary duty and 15% CV duty while the Department seeks classification as acrylic polymers under Heading 3906.90.
(3.) WE have heard Shri N. Ramanathan, learned Consultant for the appellants and Shri L. Narasimha Murthy, learned DR for the respondent. Bills of entry for home consumption for two consignments were filed in April, 1987 and both were assessed as prepared chemicals under sub -headings 3823.90 CTA and 3823.00 GET and released on execution of a PD test bond and after drawal of sample for test. The Department called for manufacturers' literature in respect of both consignments which was submitted in July, 1987. Demand notices were issued in December 1987 wherein the reason for confirmation of demand was that the "test result confirms that the goods are having thermoplastic properties and is acrylic polymers and are assessable under Heading 3906.90 CET @ 100% + 40% and 40% CV vide Notifications 88/87 -Cus. and 132/86 -C.E." The importers wrote to the Assistant Collector on 28 -7 -1988 requesting for re -test at the National Test House, Alipur at their cost. On the same day by a separate letter they requested the Assistant Collector to furnish a copy of the test report of the Customs House laboratory relied upon for confirmation of demand. Some time in December, 1988 a certified copy of the test report was furnished to the importers and it revealed that each of the two samples was in the form of white powder and has the characteristics of an acrylic type of organic product. It was also found, on perusal of the analytical data maintained in the Customs House laboratory, that each of the two samples were having thermoplastic properties as exhibited by polymers, and in view of this, coupled with the information given in the literature relating to the goods, the two samples may be regarded as acrylic polymers. The adjudicating authority confirmed the demands on 3 -5 -1989. The lower appellate authority upheld the order of confirmation on the basis of the test report and hence these appeals.;

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