1988 (3) TMI 315

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....ellant. Shri V. Sridharan, Advocate, for the Respondent. [Order per : P.C. Jain, Member (T) ].  - Brief facts of the case are that the respondents herein imported a product, namely polycyclopentadiene known as Resin P-3 in solution form. The imported product constitutes 36% of artificial resin and the remaining quantity Toluene. It was assessed initially so far as countervailing (C.V....

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....peals) does not give any reasons as to why the product could not be treated as liable to C.V. duty under T.1.14 CET under which it was originally assessed. 2. Now the Collector of Customs, Bombay, has come up in appeal against the aforesaid order of the Collector of Customs (Appeals) Bombay. The appellant-Collector has stated that the imported product is rightly classifiable under Tariff Item 1....

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....e plastic characteristic is beside the point because Tariff Item 15A does not spell out that the artificial resin classifiable under 15A must have only plastic characteristics. 3. Learned JDR appearing for the appellant-Collector has reiterated the grounds of appeal set out above. 4. Learned advocate Shri V. Sridharan appearing for the respondent, on the other hand, urges that the Tariff des....

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....v. Union of India and Others (1981 E.L.T. 108). 5. We have carefully considered the pleas advanced on both sides. We respectfully agree with the judgment of Delhi High Court in the case cited by the learned advocate for the respondents. It is clearly held therein that "the resin in 'liquid form' is a single substance but a 'solution of resin' is a combination of two different substances, namely....