2004 (8) TMI 479

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....rder per : Jyoti Balasundaram, Member (J)]. - This is an appeal against the order of the Commissioner of Central Excise, Mumbai, confirming a duty demand of Rs. 35,73,437.17 on Polyethylene Glycol 300 to 600 (different grades), as a result of holding that they were classifiable under CETA sub-heading 3907.20, rejecting the appellant's contention that they were residual products of chemical indus....

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...., by virtue of Note 3 (c) to Chapter 39 which states that "heading No. 3901 to 3911 apply to goods of a kind produced by chemical synthesis, falling in the following categories.................... (c) Other synthetic polymers with an average of at least five monomer units". Further, Hawley's condensed chemical dictionary, which defines PEG (Polyethylene Glycol) as any of the several condensation p....

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....ene Glycols having an average of at least five monomers and this has been confirmed by the report of the Deputy Chief Chemists. The evidence on record therefore clearly supports the classification of the product in dispute under CETA sub-heading 3907.20 and we therefore, uphold the findings of the adjudicating authority on the classification of the products in question. 4. The challenge to t....