TaxTMI 
TaxTMI 
1983 (5) TMI 136
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....y are dealt with in a common order. 2. In this case, notices of the hearing date(s) were issued to the appellants at the Bombay address given in their revision application to BASF (India) Ltd., New Delhi, which appeared to be a connected office of the appellants; to Bakshi Shiv Charan Singh, Advocate, through whom the appeals were filed, and in whose favour the appellants had originally executed 'vakalatnamas'; and to Shri Y. N. Chopra, Consultant, in whose favour the appellants subsequently executed a joint 'vakalatnama'. None of these notices evoked any response. 3. When the case was called on 5-5-1983, there was again no one present on behalf of the appellants. The Bench accordingly decided to proceed with the hearing of the case. ....
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....ent syntans, playing an active role in actual tanning of skin to give leather. He accordingly rejected the refund claims. The appeals filed to the Appellate Collector against these orders were also rejected. Three of the appellate orders contained no reasoning whatsoever, but merely said that the order appealed against was clear, that the assessment of the goods was in order and that the appeal was rejected. The remaining Order-in-Appeal is a little more detailed, but only to the extent of reproducing what had been stated by the Assistant Collector, and then rejecting the appeal. It is against these orders that the appellants have filed revision applications, which now stand transferred to the Tribunal. 6. In the appeal, it has been argu....
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....T.C. Schedule. 9. As against these arguments, Smt. Zutshi, for the Department, stressed that the goods were not "complete replacement syntans". She cited the Encyclopaedia of Chemistry, by Harpell & Hawley, Third Edition, in which there is a definition of "tanning agent", which does not appear very relevant to the present issue. She also cited a publication "Leather Auxiliaries and Chemicals" by Small Business Publications, in which, under the heading "Synthetic tanning agents", there is a description of "Syntans" as synthetic agents used in combination with other tanning agents. 10. We find that neither the Assistant Collector nor the Appellate Collector has given any justification for the view taken that the goods under consideratio....
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....y high reputation as tanning substances in the production of various kinds of leather. It is further stated that these synthetic tanning substances have no other use than tanning. The local Deputy Chief Chemist is stated to have opined that while considering tanning as an entire process, there cannot be any segregation into pre-tan, re-tan or after-tan stages. 11. It is also seen from the record that prior to the issue of the Board's advice there was a long-established practice of assessing the same goods to duty under Item 13 of the Customs Tariff Schedule. Due weight should also be given to the opinion of the Assistant Controller of Imports, to the effect that basyntans can be considered as tanning materials. 12. We observe that of ....