1999 (3) TMI 400

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....ndent [Order per : V.K. Agrawal, Member (T)]. - These are three appeals arising out of a common Adjudication order dated 30-11-1993 passed by the Collector of Customs involving the issue of classification of imported products T.S. 530 whether under Heading 40.02 of the Schedule to the Customs Tariff Act as claimed by the Appellants Company M/s. Central Cables P. Ltd. or under sub-heading 3901.9....

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....of C.T.A., confirmed the demand of customs duty amounting to Rs. 12,24,244/- and imposed a penalty of Rs. 15,00,000/- on Appellate Company, Rs. 2,00,000/- on Shri G.D. Daga, Director and Rs. 1,00,000/- on Shri S.M. Lad, General Manager, holding that the impugned product was a modified polymer and by virtue of Note 5 to Chapter 39, it would merit classification under Heading 39.01. 3. Shri V.....

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....he goods since May, 1987; that as such a practice was established by the Custom House for classifying the product under Heading 40.02 of C.T.A.; that only in 1991, at the time of clearance of a consignment of similar goods of grade T.S. 430 imported by M/s. Universal Cables Ltd. a sample was tested and the Dy. Chief Chemist reported that the product is not Polychlorobutadiene Synthetic Rubber; tha....

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.... Bombay 1998 (106) E.L.T. 278 (T) in which Tribunal held that Hypalon-40, Chlorosulphonated Polyethylene is classifiable under Heading 40.02 of C.T.A. 4. Shri M.P. Singh, ld. D.R. reiterated the findings contained the impugned order and emphasized that the goods were saturated Polymers; that Note 4(a) to Chapter 40 of the Customs Tariff Act applies only to unsaturated synthetics substances a....