Synthetic waste classification under Central Excise Tariff Item 68 prevailed over Item 18(iv) for additional duty treatment.

Synthetic wastes in the form of white mass fibre cut slivers and rovings with mixed fibres were treated as classifiable under Tariff Item 68, not Tariff Item 18(iv), for purposes of additional duty under the Central Excise Tariff. The Tribunal relied on its earlier decision involving identical goods and applied the same classification principle to the imported material. On that basis, the assessment to countervailing duty under Tariff Item 18(iv) could not be sustained.

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Issues: Whether slivers and rovings described as synthetic wastes were classifiable for levy of additional duty under Tariff Item 18(iv) of the Central Excise Tariff or under Tariff Item 68 of the Central Excise Tariff.

Analysis: The imported goods were synthetic wastes in the form of white mass fibre cut slivers and rovings with some mixed fibres. The Tribunal followed its earlier decision on identical goods, in which such goods were held classifiable under Tariff Item 68 and not under Tariff Item 18(iv). On that basis, the assessment to countervailing duty under Tariff Item 18(iv) could not be sustained.

Conclusion: The levy of additional duty under Tariff Item 18(iv) was not upheld and the appeal was rejected.

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