2008 (4) TMI 116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sample of the goods drawn by the Customs authorities was tested in the departmental laboratory and the Chemical Examiner reported thus : "Sample is in the form of white powder. It is composed of cellulose. It is other than pulp". On the basis of this test report, a show-cause notice was issued to the party proposing to classify the goods under SH 3912.90 and recover differential duty accordingly. In their reply to this notice, the party submitted that the test report was non-conclusive and requested that the sample be re-tested in the Central Revenue Chemical Laboratory (CRCL).  In stead of allowing re-test, the Customs authorities sought clarification from the Chemical Examiner, who confirmed that the sample satisfied "the definition ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the Chemical Examiner clarified that the sample satisfied "the definition of cellulose powder". We are of the considered view that there was no denial of natural justice by the original authority inasmuch as the test report and the subsequent clarification were given by the Chemical Examiner on the basis of the analytical certificate supplied by the party themselves and, therefore, no re-test was warranted.  Yet another contention raised by the party is that, in the absence of evidence to show that the product was a plastic, it was not open to the authorities to classify it under Chapter 39.  It is submitted that, in its nature and composition, the goods is cellulose derived from wood pulp and is not a derivative as defined unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms   -Cellulose acetates : 3912.11 --Non-Plasticised 3912.12      --Plasticised 3912.20  -Cellulose nitrates (including collodions)   -Cellulose ethers : 3912.31 --Carboxymethyl cellulose and its salts 3912.39 --Other 3912.90 -Other             4. The written submissions filed by the party on 24.3.2008 say that "Alpha Cellulose" is a material derived from wood pulp (bleached or unbleached) falling under Chapter Heading 47.04.  Their written submissions, in another place say that "Alpha Cellulose" is ....