2005 (3) TMI 546

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....for the Respondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. -  The appellant imported a consignment of 'Cellulose fibres' under the brand name 'Santoweb-D' under Bill of Entry dated 9-11-2000. The consignment was provisionally assessed under Chapter 47. Subsequently, upon finalisation of the assessment, the Customs authorities held that the classification under Chapter 38 would be....

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.... 02 Distillates (Petroleum), Solvent-Refined Light Paraffinic 0-3 03 Distillates (Petroleum), Solvent-Refined Heavy Paraffinic 10-13 04 Styrene-Butadiene Copolymer 7-9 05 Resorcinol Homopolymer, Resorcinol-Formaldehyde Resin 4-6 06 Carbon Black 3-5 07 Resorcinol 1-2 Relying on this composition ld. Counsel has submitted that classification as a ....

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....l has submitted that it is of significance that the Chemical examiner has stated that the item is known to find use as reinforcement agent in rubber industry. It is his submission that Plasticisers and stiffening/reinforcements agents perform opposite functions and the present item which is for reinforcement cannot be treated as Plasticisers and classified under 3812.20. 3. We have perused....