TaxTMI 
TaxTMI 
1991 (5) TMI 164
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....pate Glycol (PTMAG) imported by the appellants as "other polyesters' under Heading 3907.99 and not under 2905 as "other Diols'. The appellants imported a consignment of PTMAG and filed into Ex-bond Bill of Entry dated 15-11-1989 and sought clearance of a quantity of 3057 Kg. of a material by filing an Ex-bond Bill of Entry dated 11-12-1989 claiming assessment of the goods under sub-heading 2905.39 which covers 'other Diols'. The Assistant Collector of Customs passed an order holding that the goods imported by the appellants are classifiable under Heading 3907.20 as 'other Polyethers' on the basis of report given by the Chief Chemist, Central Revenue Control Laboratory (CRCL). The Assistant Collector, in his order, observed that, according t....
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....cal synthesis, falling in the following categories : (c) Other synthetic polymers with an average of at least five monomer units. 2. Sh. Sashidharan, Ld. Counsel appearing for the appellants, contended that the product under reference, is a separate chemically defined organic compound specifically covered by the description Diol also called Glycol. He referred to the Condensed Chemical Dictionary by G.G. Hawley which has defined Diol as a Synonym for glycol or dihydric alcohol. Further the Customs House Laboratory, according to the appellants, did not appear to have examined whether the product falls within the definition of a Diol or Glycol. According to the Ld. Counsel, PTMAG, throughout the world, is more specifically called Diol or gl....
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....r Heading 38.23 as miscellaneous chemical products and reliance was placed in the case of Collector of Customs, Cochin v. Premier Tyres Ltd. -1985 (20) E.L.T. 124 (Tribunal). 3. Sh. Jayaraman, the Ld. S.D.R. appearing for the Department contended that Chapter 29, as laid down by the Chapter Note 1(a), applies only to a separate chemically defined organic compounds for the goods imported. There is no standard formula in chemical dictionary and the supplier's literature produced, indicates that it is a polymerised product. Therefore, it falls outside Chapter 29. As regards classification thereunder, the Chief Chemist's opinion is very clear that the product is one containing more than five monomer units is covered by Chapter Note 3(c) to Cha....
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....hereunder are not necessarily derived from alcohol. They have contended that even if PTMAG contains an ester chain provided by the adipic acid, it does not cease to be a diol or glycol. However, as against this we have to go by the General Explanatory Note to the Tariff-Note No. 1 is to the effect that where in Col. 3 of the Schedule the description of an article or a group of articles under a heading is preceded by" - " (dash) the said article or group of articles shall be taken to be sub-classification of the article or group of articles covered by the said heading. Under Heading 29.05 under the Heading 'Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives', the description 'Diols' is preceded by single ....