https://www.taxtmi.com/caselaws?id=167239 Section 129E of the Customs Act was construed as imposing a pre-deposit condition only on the appellant seeking relief, not a reciprocal obligation on the department to deposit the amount ordered by the lower authority before appealing; the preliminary objection on that point was rejected. On classification, Hycar 4021 was found to be a chemically saturated rubber-like material and therefore outside Chapter 40, which covers specified unsaturated synthetic rubbers capable of vulcanisation with sulphur. As it was treated as a synthetic polymer, the product was placed under Chapter 39 as artificial resin or plastic material, with countervailing duty under Item 10AA. en-us Thu, 13 Dec 1984 00:00:00 +0530 Fri, 12 Dec 2014 14:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167239 Section 129E of the Customs Act was construed as imposing a pre-deposit condition only on the appellant seeking relief, not a reciprocal obligation on the department to deposit the amount ordered by the lower authority before appealing; the preliminary objection on that point was rejected. On classification, Hycar 4021 was found to be a chemically saturated rubber-like material and therefore outside Chapter 40, which covers specified unsaturated synthetic rubbers capable of vulcanisation with sulphur. As it was treated as a synthetic polymer, the product was placed under Chapter 39 as artificial resin or plastic material, with countervailing duty under Item 10AA. Case-Laws Customs Thu, 13 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167239