1999 (8) TMI 265

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.... per : P.G. Chacko, Member (J)]. - In this appeal filed by the Revenue, the issue before us is as to whether the product namely 3, 5-dinitro-ortho-tolumide (D.O.T.) is classifiable under Chapter sub-heading No. 2302.00 or under Chapter sub-heading No. 2942.00 of the Central Excise Tariff. 2. The Asstt. Collector in his order held that the product is an organic chemical classifiable under C....

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.... manufactured by a synthetic process involving raw materials namely Nitric Acid, Sulphuric Acid, Orthoxylene, Thionyl Chloride, Sodium Nitrate and an organic chemical. He also invites our attention to the process of manufacture of the product, which is diagramatically shown at page 93 of the records. We find that the starting material for the synthesis of the product D.O.T. is Orthoxylene, which i....

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....bmissions of the ld. JDR and the records of the case, particularly the Order-in-Original and the impugned Order-in-Appeal. We have also perused the Larger Bench decision vide Supra. We find that the Collector (Appeals) has not applied his mind to the vital materials and factors, which distinguish the Chapter sub-headings 2302.00 and 2942.00 with reference to the product in question. On the other h....