Sudhir Ranjan Roy, J. - (1.) The only question which invites this Court's attention in these two Rules which are taken up for analogous hearing-and disposal is whether Hypalon-40, a chemical compound which is used in the manufacturing of electric cables, is Synthetic Rubber or Synthetic Resin for its proper classification under the appropriate heading of the Customs Tariff Act, 1975 for the purpose of the assessment of Customs duty.
(2.) The petitioner No. 1 in both the Rules is the National Insulated Cable Company of India Limited. The Company has its factory at Shyam-nagar, 24-Parganas, West Bengal arid its registered office is at Nicco House, Hare Street, Calcutta-1. The petitioner No. 1 is carrying on business of manufacturing various types of electrical cables and wires and for the said purpose has to import amongst other Synthetic Rubber Sold under the trade name of Hypalon-40, which is used for insulating wires and cables. The said Hypalon is manufactured by only one concern in the world viz. DU PONT DE NEMOURS INTERNATIONAL S.A. in the United States of America and are sold by them throughout the world as 'Synthetic Rubber' and according to the petitioners Hypalon-40 is also known in the market and among commercial people the world over including India, as a variety of Synthetic Rubber.
(3.) The petitioners imported certain quantities of Hypalon-40, but the Customs authorities insisted that the material so imported, was Synthetic Resin and not Synthetic Rubber as claimed by the petitioners and demanded Customs duty at higher rates under Chapter 39 of the Customs Tariff Act, 1975 instead of assessing the same- as Synthetic Rubber under Chapter 40 of the said Act. The petitioners, however, got the disputed consignments released from the Customs authorities under two different interim orders passed by this Court.;