1990 (1) TMI 174

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....er (J)]. - The question that arises for consideration is that appeal is the classification of "DESMODUR T-80 (ISOCYNATES)" under heading 3909.50 of CTA or 2929.10'which has been imported by the appellant. The department has classified it under heading 3909.50 of CTA, while the appellants have sought for classification under 2929.10. Duty at 70% + 40% + 15% C.V.D. The Collector of Customs (Appeal....

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....er careful consideration of the material on record, we allowed the appeal as the Trade Notice referred to by the appellant covered the issue. 5. The Central Board of Excise & Customs had taken up the question as to whether Polyols and Isocynates, when supplied together for the production of Polyurethane Foam, should be assessed to duty as polyurethane foam on the section note (2) of Section VI an....

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....se duty individually on merits. 6. The Assistant Collector of Customs had held in the Order-in-Original that the imported goods are assessable according to the classification of the end product and hence be classified under 3909.50 and assessed duty accordingly. 7. The Collector of Customs (Appeals) in his Order-in-Appeal after examining the Section note (1) to Section VII held that the appellan....