- (1.) This appeal against the order of the Customs, Excise and Gold (Control) Appellate tribunal concerns the classification of a chemical known as "di-butyl Para Crosol" (DPT) or "butylated Hydroxy Toulene" (BHT). The controversy is as to whether it falls within the scope of Tariff item 65 or the residuary Item 68.
(2.) Tariff Item 65 reads thus: "65.Rubber processing chemicals, the following, namely: (1 Accelerators (2 Antioxidants. "
(3.) The tribunal noted that it had in an earlier order dealt with the same question in relation to imported goods and held, on the evidence before it, that the predominant or common use of BHT was not as an antioxidant used for rubber processing. It had left it open in that earlier case to the Revenue toestablish that the predominant or common use of BHT was as a rubber antioxidant. It examined the material placed before it in the present case but it reached the same conclusion,;