2001 (9) TMI 345

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....ocate, for the Appellant. Shri R.K. Pardeshi, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  These two appeals are filed by the same appellants and involve a common issue. These are therefore being disposed of together vide this single order. 2. The appellants manufactured Thermoplastic Elastomer Synthetic Rubber and Thermo Plastic Elastomer Synthetic Ru....

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....ubber Manufacturers Research Association in the presence of the chemical examiners. The chemical examiner's report both dated 14-11-1996 certified the products to be falling under Chapter 40 making reference to Chapter No. 4(a), which gave the parameters for classification under that Chapter 40. On 19-11-1996, the appellants received letter from the Supdt. in which the reference was made to the re....

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....;Pursuant to the classification so being decided, the Assistant Commissioner confirmed differential duty of Rs. 92,67,570/- vide his order dt. 24-6-1999. The Commissioner (Appeals) having upheld the order, Appeal No. E/579-R/2000-Mum. has been filed before us. 4. We had considerable difficulties appreciating the facts of this case because of the complexity in the proceedings created by the....

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....te capacity over the judgment of the Chemical Examiner. Ld. Counsel rightly contests and submits that an opinion based on scientific test cannot be declared as Null and Void even by a superior authority in rank. 6. Where the classification of a commodity is to be judged solely on chemical parameters or on parameters laid down under the laws of physics the opinion or the trade is immaterial....