Customs classification of synthetic plasticizer turned on the Chapter 39 polymer definition, with classification upheld under Heading 38.01/19(6).

Imported synthetic plasticizer VALKANOL FH was held not to fall under Heading 39.01/06 as a polymeric product because the decisive test was whether it satisfied the Chapter Note 2(c) definition of polymerisation products in Chapter 39, not merely whether it was a polymer in a chemical sense. The Revenue did not establish that tariff definition, and an earlier classification ruling on a similar plasticizer was followed. The goods were therefore correctly classifiable under Heading 38.01/19(6), and the classification position was decided in favour of the assessee.

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Issues: Whether the imported synthetic plasticizer known as VALKANOL FH was classifiable under Heading 39.01/06 of the First Schedule to the Customs Tariff Act, 1975 as a polymeric product, or under Heading 38.01/19(6) as claimed by the importer.

Analysis: The goods were described in the material on record as a synthetic plasticizer and aromatic polyether. The decisive question was not whether the product was a polymer in a chemical sense, but whether it satisfied the definition of polymerisation products in Chapter Note 2(c) to Chapter 39 for classification under Heading 39.01/06. The Revenue did not establish that the product met that tariff definition. The earlier classification ruling on a similar plasticizer was followed, and the distinction suggested by the Revenue did not alter the tariff position.

Conclusion: The goods were not classifiable under Heading 39.01/06 and were correctly classifiable under Heading 38.01/19(6). The appeal failed, and the result was against the Revenue and in favour of the assessee.

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