TaxTMI 
TaxTMI 
1995 (5) TMI 124
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....`Amino plast' as contended by the department. The product was earlier classified under T.I. 15AA with the benefit of exemption under Notification No. 208/69. 2. Vide letter dated 19-11-1984, the Asstt. Collector called upon the appellants to file a revised classification under T.I. 15A and the appellants were called upon to pay the differential duty amount of Rs. 25,393.73. The basis for reclassification was the test report of the Deputy Chief Chemist, Bombay that Amigen is in the form of a colourless liquid and an aqueous solution containing ammonia salts of organic polymer which does not have the characteristics of surface active agent; the opinion of the Chief Chemist, New Delhi that Amigen is produced by the process of condensatio....
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....cal Sales Manager of Indokem Ltd. to the effect that Amigen is a Cationic Surface Active Agent marketed by Indokem Ltd. as a Dye fixing agent to improve wash fastness properties of Direct and Reactive colour dyeings and prints, and that it cannot be used as aminoplasts in the plastic industry due to its cationic nature. He refers to the affidavit of Dr. S.P. Potnis, Prof. and Head of Plastic Division, University of Bombay, who has opined that Amigen has no property of Aminoplast. Lastly, he submits that, even according to the chemical parlance test, the product amigen is known in the market as an organic surface agent and hence he submits that it is to be classified under T.I. 15AA and not under T.I. 15A(1). 5. Shri J.P. Singh, learne....
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....hief Chemist that the solid content of the aqueous solution of amigen exhibited Thermo-plastic behaviour. Hence the sample was found to be a polymer having resinous nature. One of the essential characteristics for classification of the product under T.I. 15A(1) is the obtaining of the product by chemical synthesis. Further, the Deputy Chief Chemist has also opined in the Test Memo dated 2-6-1983 that Amigen does not have the characteristics of a Surface Active Agent. Hence the end-use certificates will not be relevant for the purpose of determining the classification. 7. Let us now discuss the evidentiary value of the affidavit dated 6-8-1986 filed by Dr. S.P. Potnis during the personal hearing before the Adjudicating authority. Dr. P....