1998 (3) TMI 318

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....ri A.K. Madan, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The single issue for consideration in this case is whether "fire fighting foam compound, manufactured from horn and hoof meal of animals" merits classification under Chapter 5 as products of animal origin not elsewhere specified or under chapter sub-heading 3801.90 (as it then stood) as other miscellaneous pro....

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....fire tenders and not in fire extinguishers. Referring to the sub-notes in the HSN under Heading 38.13, he claimed that the goods could not be described as charges for fire extinguishers or as preparations for fire extinguishers. To our mind, this argument does not sustain firstly because in the sub-notes, the preparations are not given a limited scope of coverage but that the preparations with a b....

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.... this Chapter clearly mentioned that the coverage thereof was limited to materials of animal origin unworked or having undergone a simple process of preparations. In effect, the coverage was confined to hair/offal, skins and feathers of birds, bones and shells of animals. Animal fat which could be removed by the scouring process was also kept out of the coverage. The Tribunal in their judgment in ....

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...., the resultant products would hardly qualify for inclusion under Chapter 5. We find no substance in the appellants' plea that the product should continue to be called as a product of animal origin. 7. The Collector in his impugned order has given exhaustive reasons as to how the product qualifies for the term miscellaneous products of the chemical or allied industries. Chapter Note 1(m) m....