1998 (11) TMI 231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ydrous sample is pure phenol by weight. Based upon the chemical test report and the analytical report of the supplier that the purity on dry basis was 99.93%, the Assistant Collector held that the goods were 100% pure organic compound considered to be a separately defined chemical which is excluded from Chapter 27 of the CTA, 1975. He, therefore, classified it under Heading 29.07. 2. The lower appellate authority having upheld the order of the adjudicating authority, the importers have filed the present appeal before the Tribunal. 3. None appears for the appellants in spite of notice; hence we heard Shri Sumit Das, learned DR and persued the records. 4. It is the claim of the importers that the phenol obtained from differe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....synthesis in laboratories, but it is the purity which makes the difference. In other words while phenol of lesser purity fall under Heading 27.07, phenol of higher purity fall under Heading 29.07, irrespective of the method of obtaining phenols. The lower appellate authority has held as under in para 13 and 14 of his order : 13. In a marked deviation from the inclusions in Chapter 27 and Chapter 29, CTA, 1975 has not provided for across the board intermingling of the products of Chapter sub-heading 27.07 and 29.07 with reference to any purity percentage criteria. However, both the Chapter Notes and sub-heading Notes of Chapter 27 and Chapter 29 are word to word identical with HSN wordings. The relevant Chapter Notes of Chapter 27 in C....