1998 (4) TMI 228

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order of Collector of Central Excise, New Delhi dated 14th March, 1991. 2. Ld. Counsel stated that the appellants are engaged in the manufacture of Quick Fix classifiable under [Heading] 35.06. 3. On 19-9-1989 a sample of the product was drawn and tested and subsequently they received a show cause not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oducts namely one based on plastics and (2) other than those based on plastics and therefore their request should have been considered. It was also their submission that nitro cellulose is not a plastic but a chemical which is not a result of polymerisation or condensation. It is based on nitric acid produced by treating cotton and is an organic chemical as defined in McGraw Hill Dictionary of Sci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....have properties similar to synthetic products, but they are not polymeric and would be considered as plastics. 10. We have considered the above submissions. We observe that the department's contentions have strong force. The relevant portion of the Chemical Examiner's test report dated 28-2-1990 reads as follows :- "The sample is in the form of a colourless paste packed in original unit con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udes cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms under Heading 39.12 and cellulose nitrates are covered by sub-heading 3912.20. 12. It should be noted that cellulose nitrate (nitrate and cellulose) are products prepared by treating cellulose (usually cotton linters) with the mixture of nitric and sulphuric acids. The plastics are chemically d....