2000 (8) TMI 403

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.... the Appellant. Shri V.K. Dahiya, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant was a manufacturer of organic surface active agent and preparations in the form of emulsifiers made out of such surface active agents. Notification 101/66 exempted from payment of duty surface active preparations made out of organic surface active agents on which duty has be....

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....re of these products. The notice invoked the extended period contained in the proviso to Section 11A(1) of the Act by alleging misdeclaration by the appellant of the surface active agent as a preparation i.e. emulsifier. 2. The Collector did not accept the various contentions raised by the appellants in the reply to the notice and confirmed the demand for duty and also imposed a penalty. H....

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....hat the Chemical Examiner has said is the product is classifiable under Chapter Heading 34 than under Heading 38.09. The parameters prescribed in Note 3 of the Chapter 34 of the tariff are for determination of whether the product is an organic surface active agent. The Explanatory Notes to the Harmonised System of Nomenclature in which the heading is based the Tariff itself does not make a distinc....

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....s or dispersions of soap in an organic solvent. Therefore, the characteristics specified in Note 3 of Chapter 34 would apply equally to surface active preparations made from these surface active agents. The Chief Chemist's opinion therefore is insufficient to deny the benefit of the exemption. 5. The other reason for denying the benefit is on the department's view is related to the end use....