2024 (6) TMI 93

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tri Methyl Thirum Disulphide or Accelerator TMTD, Thiuram- C. The appellant classify goods under heading 3808 9230. Revenue was of the opinion goods are classifiable under heading 3812 1000. Ld. Counsel pointed out that Revenue has primarily relied on Notification No. 133/2008. He pointed out that the said notification at serial No. 13 reads as follows : - S. No Heading Description Specification Country origin Country of export Producer Exporter Duty Amount Unit of measurement Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 13 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815 Rubber Chemical TMT Tetramethy-lthiuram Disulf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned Counsel pointed out to that the item imported by them is specifically covered under heading 3808 9232. He pointed out that the goods imported by them are in the form of packing for retail sale. 2.1. Learned Counsel pointed out that use of the goods is as fungicide and they are sold in retail packing of 25 kgs. He argued that since goods are used for fungicides and are imported in packs of 25 kgs and the goods are classifiable as fungicide and as specifically covered by the heading 3808 9230. 2.2. Learner Counsel strongly contested the observation made in the impugned order to the effect that "undisputed fact in the present case is that imported goods find application as vulcanizing agent as prepared rubber accelerator." Learner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber accelerators. He relied on interpretation Rule 3(a) for the purpose of said argument. 2.6. He further argued that in one of the bill of entry the classification is shown as 3812 1000 in the certificate of origin which is clearly typographical error on the part of the supplier. He further pointed out that subsequently the supplier themselves have shown for classification of 3808 9230 for other consignment of similar goods and the same classification is shown in the corresponding country of origin certificates. He further pointed out that the classification mentioned in the certificate is not relevant for the purpose of classification under the Customs Act. 3. Learned AR relied on the impugned order. 4. We have considered rival s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve description that the said heading covers only such products which are mixtures in the present case the goods are not in nature of mixture but is a single compound. In view of that the classification of the said product under heading 3812 as prepared rubber accelerators is ruled out. 4.2. It is also seen that the heading 3808 of Custom Tariff Act and the heading 3808 in the HSN is identical. However, the sub heading are described differently in the Custom Tariff heading and the HSN. The HSN does not contain the specific reference to 'Thiram' (Tetra Methyl Thiram Di Sulphide). The allegations in the show cause notice do not provide any specific reasons why the goods are not classifiable under heading 3808. The only reason revenue is see....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rupees   14 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815 Rubber Chemical TMT Tetramethy-lthiuram Disulfude, or Accelerator TMTD, Thiuram C Any People's Republic of China Any other than above Any other than above 28.86 Per kilogram Rupees From the above description it is apparent that the anti dumping duty has been imposed on (Tetra Methyl Thiram Di Sulphide ). The show cause notice has been issued in respect of item namely (Tri Methyl Thiram Di Sulphide). Since the description of goods is different in so far as the one contains three methyl molecules (Tri Methyl Thiram Di Sulphide ) and other contains four methyl molecules (Tetra Methyl Thiram Di Su....