- (1.) These appeals raise a common question relating to classification of Polypropylene Glycol imported by the respondents for the purpose of levy of customs duty. In the impugned judgments the Customs, Excise and Gold (Control) Appellate tribunal (hereinafter referred to as "the tribunal") has accepted the case of the respondents that the said product is classifiable under Item 38. 01/19 (1 of the Customs Tariff Act, 1975 as claimed by the assessee and not under Item 39. 01/06 as contended by the Revenue. The said view of the tribunal is in consonance with the law laid down by this court in Collector of Customs v. Bhor Industries Ltd. wherein this court has laid down that "plasticizers" are classifiable under Heading No. 38. 01/19 (6 and not under 39. 01/19 (6.
(2.) Shri M. Gourishankar Moorthy, learned Senior Counsel appearing for the Revenue, states that the appellants do not dispute that the goods imported are covered by the said decision of this court in Bhor Industries Ltd. because Polypropylene Glycol is used as plasticizers. In these circumstances, the impugned judgments of the tribunal are upheld.
(3.) As regards refund of the customs duty, the matter has to be considered by the Assistant Commissioner of Customs and, while considering the said matter the Assistant Commissioner of Customs will proceed in accordance with the law laid down by this court in Mafatlal Industries Ltd. v. Union of india. The appeals are dismissed accordingly. No orders as to costs,;