2022 (6) TMI 433

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.... 457 (I) of Notification No.46/2011- CUS. It is the department‟s case that the appellant have wrongly classified the item under 39029000 as it should have been classified under CTH 39069090 as any Acrylic Polymers. The adjudicating authority by passing adjudication order re-classified the goods under CTH 39069090. Consequently, exemption claimed by the appellant was denied however, the benefit of concessional rate of duty was extended, in serial no. 466 and accordingly, differential duty, liability was confirmed. Being aggrieved by the Order-In-Original, the appellant filed appeals before the Commissioner (Appeals) who upholding the classification of said product under 39069090 and consequential denial of exemption claimed by the appe....

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....e of other olefins in primary forms. It is relevant to note that the above classification was being historically followed by the appellant and has never been questioned by the customs authority. He further submits that chapter note 4 to chapter 39 of Customs provides that the classification should be on the basis of pre-dominant constituents of co-polymers units of polymers. In the present case, the pre-dominant constituent is butadiene which is in the nature of olefin which covers under Tariff Heading 3902 under the entry "Polymer of other olefins in primary form‟. Therefore, the product imported by the appellant is correctly classifiable under CTH 39029000 and not under 39059090 as claimed by the department. 2.1 He further submits ....

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....tly conducted any chemical test of the product to ascertain the composition of the product. Moreover despite considering the composition of the product they only picked up one of the constituent i.e. acrylic ester. For the ease of reference the composition of product given as under: Product Methyl Methacrylate Butadiene Styrene Acryl Ester Kane Ace B-564 18.5-23.5% 67.5-72.5% 2.5-7.5% 2.5-7.5% From the above composition it is undisputed that the pre-dominant constituent is butadiene having 67.5-72.5%. To classify any polymer product under Chapter 39 the relevant authorities are reproduced below: "...4. The expressions "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the tot....