1990 (7) TMI 202

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....1/19(3) which covers "Anti-knock preparation and prepared additives for mineral oils". However the goods were assessed to duty under Tariff Heading 39.01/06 and the importers paid duty at the higher rate under protest, and subsequently claimed refund, which claim was rejected. On appeal, the Collector of Customs (Appeals) Bombay, remanded the matter to the Assistant Collector for de novo consideration on the ground that the technical literature described "PARATAC" as an oil solution of high molecular weight - 180 Butylene Polymer, which was insufficient to arrive at the classification since Heading 39.01/06 covered solution of polymer product also. The Assistant Collector rejected the claim on the ground that as per technical literature, "P....

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....artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidised rubber, cyclised rubber); other high polymers, artificial resins and artificial plastic materials including alginic acid, its salts and esters; linoxyn." The learned SDR invites reference to Note 2(c) to Section VII of the Customs Tariff under which Chapter 39 falls. Chapter 39 covers 'Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, Articles thereof.' Note 2 reads as: "In Heading No. 39.01/06 "condensation, polycondensation polyaddition, polymerisation and copolymerisation products" are to be taken to apply only, to....