1990 (5) TMI 120

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....P 6522 Grey and VESTOLEN. P 6502 block, being block copolymers are ineligible for the exemption under Notification 227/76 dated 2-8-1976. It is an admitted fact that the products fall under Chapter 39 of Customs Tariff Act, 1975. The Asstt. Collector referred to the sub-heading note under Chapter 39 of Customs Tariff Act, and following it, found that block-copolymers are to be classified in the same sub-heading as homopolymer of predominant co-monomer provided that such copolymer is not specifically covered by any other sub-heading, and that looking to the sub-heading 3902 it is seen that copolymer of propylene had a specific sub-heading 3902.30. The Asstt. Collector concluded that in view of this block copolymers are classifiable under sub....

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....ading. Hence, if the goods are essentially polypropylene they are eligible for exemption and in this connection relied upon case law reported in 1988 (38) E.L.T. 679 Indian Airlines v. Collector of Customs wherein a 5-Member Bench of the Tribunal held that within the notification there is no necessity of considering classification and the case of Jain Engineering v. Collector of Customs -1987 (14) ECC 14 where a similar decision was given by the Supreme Court. He also cited a specific case with regard to polymers decided by the Tribunal ICI (India) v. Collector of Central Excise, (1990) 26 ECC 98 (SB) relating to Notification 241/82 exempting polymethyl methacryalate falling under Item 15A of Central Excise Tariff where the Tribunal held th....

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....ariff Act, 1975 from duty which is in excess of 60%. Srl. No. 4 of the Table specifies the article exempted as 'Polypropylene'. It is admitted that the goods in question, namely VESTOLEN. P 6502 and VESTOLEN. P 6522 fall within Chapter 39 of Customs Tariff Act, 1975. Yet the Department's case is that the goods are block copolymer as distinct from polypropylene and hence are not eligible for exemption whereas the appellants say that it is eligible. Examining these contentions we find that the manufacturer's literature "HULS PLASTICS: VESTOLEN. P Polypropylene (PP)" explains the nomenclature of the product as follows : "The isotactic polypropylene (PP) produced by the low pressure process by HULS is marketed under the trade name VESTOLEN P." ....