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of <h1>Classification Dispute: Cellulose vs. Wood Pulp | Tribunal Ruling</h1> <h3>COMMISSIONER OF CUS. (IMPORT), MUMBAI Versus GRASIM INDUSTRIES LTD.</h3> COMMISSIONER OF CUS. (IMPORT), MUMBAI Versus GRASIM INDUSTRIES LTD. - 2009 (233) E.L.T. 76 (Tri. - Mumbai) Issues: Classification of imported goods under CTH 4704.21 or CTH 3912.90Classification under CTH 4704.21:The case involved the import of Alpha-Cellulose Grade Arbocel, seeking classification under CTH 4704.21 as 'chemical wood pulp.' The Deputy Chief Chemist's report described the sample as cellulose powder. A show cause notice proposed classification under CTH 3912.90 for 'Cellulose and its chemical derivatives.' The Assistant Commissioner applied Rule 3(b) to support classification under CTH 3912.90, in line with the test report.Appeal and Commissioner's Decision:The Commissioner (Appeals) accepted the assessee's argument for classification under CTH 4704.21, citing Chapter 47 covering pulp of wood or other fibrous cellulosic material. The Commissioner reasoned that since the goods were from wood pulp, Chapter 47 was the appropriate heading. This led to the Revenue's appeal against the decision.Judgment and Analysis:The Tribunal noted that the imported goods were derivatives of wood pulp, not chemical wood pulp, obtained through a specific manufacturing process. As the goods were cellulose in primary form, they were classifiable under CTH 3912.90, as proposed by the Revenue. The Tribunal emphasized that the origin of the goods was not relevant, as they fell under CTH 39.12, which includes cellulose in primary form. The HSN Explanatory Note also defined cellulose as a carbohydrate forming the solid structure of vegetable matter. Consequently, the Tribunal set aside the Commissioner (Appeals) order and allowed the appeal in favor of the Revenue.This detailed analysis highlights the crucial aspects of the case, focusing on the classification of imported goods under the appropriate Customs Tariff Headings, emphasizing the nature of the goods and the relevant legal interpretations leading to the Tribunal's decision.
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