1988 (10) TMI 149

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....assification of Methyl Cellulose imported by the appellants under Heading No. 39.01/06 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as 'the Schedule') and rejected the appellants' claim for classification of the goods under heading No. 29.01/45 (13) of the Schedule. 2. The appellants were not represented at the hearing but they had made written submissions and stated that they would not be appearing at the hearing. We have read the record and heard Shri A.S. Sunder Rajan, DR, for the respondent Collector. 3. The contentions of the appellants are :- (i) Chapter 39 of the Schedule covers only products having the characteristic of plasticity. Methyl Cellulose does not have that character. It is n....

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.... book "The Condensed Chemical Dictionary" 10th Edition (Revised by Gessner G. Hawley) (at page 673), Methyl Cellulose otherwise known as cellulose methyl ether, has its molecular weight varying from 40,000 to 1,80,000. Specifications (of the product) call for methoxy group content of narrow or wide ranges within 25 to 33%. It is derived from cellulose by conversion to alkali cellulose and then reacting this with methyl chloride, dimethyl sulphate, or methyl alcohol and dehydrating agents. There is, therefore, little doubt that Methyl Cellulose is a chemical derivative of cellulose and its molecular weight varies. It is, therefore, not a separate chemically defined organic compound and by virtue of Chapter Note 1 (a) of Chapter 29 ("This cha....

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.... nor a silicone nor an artificial polycondensation or polymerisation product similar to resols or liquid polyisobutylene. This contention is devoid of merit. This is because this note defines only the terms "condensation, polycondensation, polyaddition, polymerisation, copolymerisation products" figuring in Heading 39.01/06. If we look at the heading closely we observe that, after setting out such products and giving examples thereto, the heading proceeds to separately specify several substances and one of them is "cellulose ethers and other chemical derivatives of cellulose". Therefore, the definition contained in Chapter Note 2 has no application to cellulose ethers and chemical cellulose derivatives. As rightly pointed out by Shri Sunder....