TaxTMI 
TaxTMI 
1991 (12) TMI 158
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....the appellants producing certain technical materials, the appeal was allowed by remand with a direction to the Collector (Appeals) to re-examine the said material on record. The learned Collector has held as follows - "I have carefully considered the submissions made by the appellants in the written memorandum of appeal and during the course of personal hearing. The appellant has claimed the benefit of Notification No. 179/86 for 3-Dimethyl Amine 1-Chloropropane HCl 50% Acqueous solution on the ground that 3 Dimethyl Amine 1 Chloropropane referred to in the notification is unstable organic base. This has to be stabilised with the help of hydrochloric acid in acqueous solution. In support of this claim the appellants have submitted photo ....
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....ds 3-Dimethylamine 1-Chloropropane is highly unstable organic compound and as such, it has to be stabilised by converting the same in acqueous solution form. They contended that the goods 3-Dimethylamine-l-Chloropropane is supplied with 50% acqueous solution of hydrochloric acid. They have relied on the certificates issued by Prof. S. Seshadri, Prof. of Dyestuff Technology, University of Bombay and also that of Amol Drug Pharma Pvt. Ltd. They contended that the Collector having accepted the fact that 3 Dimethylamine 1-Chloropropane and 3 Dimethylamine 1-Chloropropane HCl 50% referred to one and the same item; then in such a circumstance, the benefit could not have been denied to them, by a literal interpretation of the notification. They co....
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.... the item a different one by such treatment for preservation purpose. He pointed out to Note 1(f) of Chapter 29 of Customs Tariff under which the item falls, which had clarified that merely addition of stabilisers necessary for their preservation or transport, would not by itself change the classification of the item from Chapter 29 as organic chemicals. He contended that the presence of HCl 50% was for the purpose of stabilising it in acqueous solution as the item is an unstable organic base, therefore, the item continues to be in stabilised form of 3-Dimethylamine-l-Chloropropane and is eligible for the exemption under Sl. No. 10 of the said notification which read as "3-Dimethylamine-1-Chloropropane. He contended that the notification sh....
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....), the Central Govt. being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Table hereto annexed and falling within Chapter 28 or Chapter 29 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, 1975 - The Table 1. 2. 1 to 9 xxx 10 3-Dimethylamine-1-Chloropropane xxx Now it has to be seen as to whether Note 1(f) of Chapter ....
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.... do not render the product particularly suitable for specific use rather than for general use; (h) The following products, diluted to standard strengths, for the production of azo dyes : dizonium salts, couplers used for these salts and diazotisable amines and their salts". The Note clearly indicates that the product would continue to be treated as a separate chemically defined organic compound despite the presence of mixtures of 2 or more items of same organic compound; or the presence of ethers and sugar esters and their salts or if they are dissolved in water or if they are added with stabiliser necessary for their preservation or necessary for transport. Note 1(g) also specifies that if the products mentioned in (a), (b), (c), (d)....
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....roduced below - "To whomsoever it may concern. This is to certify that we manufacture 3-Dimethylamine-1-Chloropropane. Since 3-Dimethylamine-l-Chloropropane is an unstable organic base, we stabilise it with the help of hydrochloric acid in aqueous solution. The acqueous solution supplied by us, therefore, is only the stabilised form of3-Dimethylamine-l-chloropropane and it is one and the same item." In the context of above 2 certificates, the learned Collector has not referred the matter to the Chemical Examiner for opinion despite a remand on this issue. The learned Collector therefore, cannot ignore the technical evidence placed by the appellants. 5. In the case of New Plastomers India Ltd. v. Collector of Customs, Bombay, Order ....