Ion exchange resin classification treated as water treatment chemicals, not artificial resins, following earlier Tribunal reasoning.

Ion exchange resins imported by the assessee were classified as water treatment chemicals under Heading 38.01/19(9) of the Customs Tariff Schedule, 1975 and Item 68 of the Central Excise Tariff Schedule, not as artificial resins under Heading 39.01/06 or Item 15-A(1). The Tribunal followed its earlier ruling on the same class of goods, which had held that ion exchange co-polymerisation products are correctly assessable as water treatment chemicals. As no contrary argument was advanced to disturb that view, there was no reason to depart from the established classification.

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Issues: Whether ion exchange resins imported by the assessee were classifiable as water treatment chemicals under Heading No. 38.01/19(9) of the Customs Tariff Schedule, 1975 and Item No. 68 of the Central Excise Tariff Schedule, instead of as artificial resins under Heading No. 39.01/06 and Item No. 15-A(1).

Analysis: The Tribunal followed its earlier decision on the same class of goods, which had held that ion exchange co-polymerisation products are correctly assessable as water treatment chemicals and not as artificial resins. No contrary argument was advanced to dislodge that view, and there was no reason to depart from the earlier classification.

Conclusion: The goods were held to be classifiable under Heading No. 38.01/19(9) of the Customs Tariff Schedule, 1975 and Item No. 68 of the Central Excise Tariff Schedule, and not under Heading No. 39.01/06 or Item No. 15-A(1); the assessee succeeded on the classification issue.

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