TaxTMI 
TaxTMI 
1982 (12) TMI 197
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....uty under item 15A of the Central Excise Tariff as artificial resins and plastic material. In order-in-appeal No. C.3/2589/79, dated 27-12-1979, the Appellate Collector upheld the assessment already made as in order on the ground that the said resin had been tested and the test result reports the goods as synthetic ion exchange resin, a copolymerisation product. This is an appeal against this order of the Appellate Collector. 2. It is urged in the appeal that the exchange resins removed undesirable particles during water treatment in the demineralisation plant. The demineralised water which is of a very high purity of 99.99995 is used in the boilers of the power stations which operate round the clock. Because of insufficient and uncertai....
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.... shown in the documents as having been imported at the port of Madras by the Tamil Nadu Electricity Board by ship SS Viswa Sobha under Bill of entry No. D. 1969, dated 28th Feb., 1979. The Custom House does not seem to dispute that the copolymerisation product imported by the Electricity Board was a synthetic ion exchange resin. The question to be decided is whether this synthetic resin should be assessed under Chapter 38 or under Chapter 39 as an artificial resin. 7. Chapter 39 covers artificial resins and plastic materials, Cellulose Esters and Ethers and Articles thereof. But it has to be borne in mind that the resins classified under Chapter 39 are artificial resins which have amongst other things characteristics of plasticity, that ....
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.... an ionic charge, either positive or negative, in conjunction with free ions of opposite charge that can be displaced, and in the process, under controlled conditions the resin can remove undesirable traces present in the substance to be treated. Thus when water is to be treated, suitable ion exchanges individually or in series can treat water to make it suitable for almost any purpose from simple washing operations requiring only hardness-free water, to critical chemical and electronic use requiring water with an electrical resistance. For example, in such treatment, sodium is exchanged for calcium and magnesium thereby effectively rendering the effluent water free from scale forming deposits and to prevent interference with the action of ....
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....t to qualify under Chapter 39, that Chapter 38 will be attracted. 10. If that was the scheme then the appropriate wording of item 38.01(9) should have been "Chemicals, not elsewhere specified, used for water treatment". This would require that if a chemical has been specified elsewhere it should be assessed under such head even if it is used or has been produced specifically for water treatment. Chapter 39 is, for the purpose of this matter, a general heading which includes artificial and synthetic resins and articles made of such resins. A general heading must yield place to a more specific heading. For example, piece of saddlery even though made of leather must be assessed as a saddle and not as a leather for the simple reason that a s....