2004 (8) TMI 467

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....xena, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellants had imported a consignment declaring it as synthetic resin and claiming classification of the same under Heading 3904.90 of the Customs Tariff Act, 1975. The goods were tested and pending the clearance, they were cleared on a warehousing Bill of Entry after classifying the same under 3904.90 and from the wa....

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....e among other things as an emulsifying agent and therefore he held that the same was a solution/dispersion of surface active agent and therefore held that the goods in question were a solution/dispersion of surface active agent (i.e. glycerol monostearate) in an organic solvent agent i.e. polyethylene) and therefore they were clearly identifiable as surface active preparation and classifying under....

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..... The goods under reference is stated to contain 9-11% of additives, the active ingredient being glycol monosterate, the base resin, being low density polyethylene. It is mixed with the virgin material in the ratio of 3-4% for the preparation of foamed/cellular polyethylene sheet. It is seen from the technical references available here that glycerol monostereate has been mentioned to be used as....

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....ssified under Heading 3402.90 surface active agent properties by referring to the show cause notice which reads as "service active agent would be the products which when mixed with water at a concentration 0.5% at 20°C and left to stand for one hour at the same temperatures. Whereas the material under import cannot be surface active agent as per the stipulations for a surface active product si....