2005 (5) TMI 412

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....han, Advocate, for the Appellant. Shri Vimlesh Kumar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of two separate orders-in-appeal of the Commissioner (Appeals) : one appeal arises out of the classification dispute while the other is against the demand confirmation as a result of classification under Chapter Heading 3909.40. 2....

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....f M/s. General Pharmaceuticals Pvt. Ltd. reg. Please refer to your letter P.U.F. No. V(CL)17-205/VC/94 dt. 25-4-96 on the product 'Amigen Conc. (50) and Amigen 'R'. It is clarified that products like Amigen a pre-polymer - a reaction product of Dicyandiamide and formaldehyde falls under the category of Note 3(e) of Chapter 39 instead of Note 3(c). As per the ISI "Glossory of terms used in th....

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....ral Excise Tariff Act submits that the product in dispute not being pre­polymers, do not fall for coverage under Chapter 39. We find that the test report dt. 10-6-96 does not disclose the basis on which the samples of the disputed product has been held to be rightly covered under Note 3(e) of Chapter 39 of the Central Excise Tariff so as to hold pre-polymers. We also note that the request for ....

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....orted in 1995 (79) E.L.T. 280 (Tribunal) (Dai-Ichi Karkaria Ltd. v. Collector of Central Excise, Pune) for the reason that, although both under the old and the present tariff, amino-plasts are obtained by chemical synthesis, under the current tariff there are specific categories of products falling under Chapter Headings 3901 to 3911 and further for the reason that there is no dispute that the pro....