TaxTMI 
TaxTMI 
2006 (12) TMI 298
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....ve passed in pursuance of Tribunal's Order No. 309/92/C dated 20-10-92. 2.1 Heard both sides. 3.1 The facts, in brief, are that the appellants have imported during the year 1988, consignments of Poly Glycol P-2000 covered by 5 different Bills of Entry filed with Mumbai Customs. All these consignments of Poly Glycol P-2000 were transported to Ahmedabad and re-warehoused in Public Bonded Warehouse under Bond Bills of Entry. At the time of warehousing of the goods at Ahmedabad, the appellants executed 5 Bonds separately for each consignment under Section 18 of the Customs Act, 1962 for provisional assessment. The goods were assessed provisionally for want of test results. The samples were drawn and sent for chemical test. The re-wa....
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....992. The appellant, therefore, filed appeal before CEGAT against the order of Commissioner (Appeals), which was decided by the CEGAT under Order No. 309/92-C dated 20-10-1992. The CEGAT remanded back the case to the Assistant Commissioner to consider the issue afresh after allowing a opportunity of cross-examination of Deputy Chief Chemist and also for dealing with the plea for alternate classification under Chapter 38 of Customs Tariff Act with the following observations:- "From the above, it is clear that the Deputy Chief Chemist's report was at variance with that of the Chemical Examiner. It is also not clear whether the Dy. Chief Chemist had considered the technical literature which has been referred to by the Chemical Examiner in his ....
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....s of this case to remand the matter to the jurisdictional Assistant Collector to consider the issue afresh after allowing the opportunity of cross-examination of Deputy Chief Chemist as also dealing with the plea for alternate classification under Chapter 38 in accordance with law." 3.3 Accordingly, the Assistant Commissioner followed the directions of the CEGAT and he re-adjudicated the case again confirming the demand of Rs. 14,43,297 (Duty of Rs. 14,12,682 + interest Rs. 30,615). 3.4 The Commissioner (Appeals) vide his order dated 22-5-01 confirmed the above order of the Assistant Commissioner. 4.0 The appellant contested the order of the Commissioner, inter alia, on the following grounds: - 4.1 Polypropylene Glyc....
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....The expression, however, does not apply to materials regarded as textile materials of Section XI." 4.4 In the case of National Organic Chemical Industries Ltd. v. CCE, Mumbai-III reported in 2000 (122) E.L.T. 461 (Tri.), Polyethylene Glycol (PEG 300 to 1500) which was sought to be classified by the department under Chapter 3907.20 has been found to be not classifiable under Chapter 39 on the ground that Note 1 of Chapter 29 clearly provides that separate chemically defined organic compounds fall under Chapter 29 and if the product does not confirm of plastic as given in Note 1 of Chapter 39, it cannot be classified as plastic or articles thereof under Chapter 39. 5.0 The learned DR supports the order of the Commissioner, inter a....
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....ngs on 5-3-1999. 7.0 In the case of National Organic Chemical Industries (cited supra), the Tribunal has taken the following views :- "The Collector, Central Excise, Bombay-III, in his impugned order has given his finding that Note 1 to Chapter 39 is definitive Note on Plastic and not a note on classification and therefore, he rejected the contention of the appellants M/s. National Organic Chemical Industries Ltd. that impugned goods manufactured by them do not confirm to the specification of Note 1 to Chapter 39. We do not agree with the findings of the Collector. Chapter 39 deals with plastic and articles thereof and Note 1 to Chapter 39 lays down the definition of plastic for the purpose of Schedule to the Central Excise Act. If a....