2010 (4) TMI 539

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.... 39.09 of the first schedule to the CETA. Today there is no representation for the appellants despite notice, nor any request of theirs for adjournment. On the last occasion also, there was no representation for the appellants but, in the interest of justice, hearing was adjourned to this day under intimation to the appellants. 2. The three products were described in the classification list as (i) DMDHEU PADDING SOLUTION, (ii) U.F. PADDING SOLUTION and (iii) CYCLIC UREA PADDING SOLUTION, all of which were classified under SH 3809.00. The Assistant Commissioner approved the classification list, but the department did not accept the Assistant Commissioner's decision, which was reviewed. The appeal subsequently filed by the department was a....

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....ity of Mumbai, wherein the author had stated thus : - "In another method, urea-formaldehyde precondensates, wrongly called urea-formaldehyde resins, are used instead of formaldehyde. In this case also, cross-linking takes place with the accompanying dimensional stability and increased crease resistance. However, urea-formaldehyde precondensate can undergo polymerisation to form urea-formaldehyde resin." The appellant has also referred to HSN Notes. In the end, it is submitted that the padding solutions in question are not pre-polymers or urea resins or amino resins falling under SH 3909.10 but are finishing/cross-linking agents used in textile and leather industries and hence correctly classifiable under SH 3809.00. The learned JDR, a....

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....es, namely, formaldehyde and glyoxal, which fact is reflected in the Chemical Examiner's report also. The chemical test report further indicates that the samples are aqueous solutions of the condensation products. Chapter Heading 39.09 covers 'Amino-resins, phenolic resins and polyurethanes in primary form'. SH 3909.10 covers 'Urea resins'. The goods in question are condensation products based on urea in aqueous solution. The HSN Explanatory Notes say that resins in aqueous solution are also to be considered in the primary form. We also note that heading 3909 covers certain resins in primary form. Urea-formaldehyde resins in aqueous solution can also be considered to be resins in primary form appropriately classifiable under SH 3909.10. Acc....

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....gories : - (a)        ............... (b)        ............... (c)        ............... (d)        ............... (e)        resols (heading No. 3909) and other prepolymers. The Chemical Examiner certified the goods to be prepolymers in aqueous solution. Though, in the memo of appeal, the appellant contested the correctness of the test report, there is no evidence to show that they asked for retest of the samples by the Central Revenues Control Laboratory. Therefore, the Chemical Examiner's report is not assailable in the present appeal. 5. In....