1996 (10) TMI 79

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....s Excise and Gold (Control) Appellate Tribunal concerns the classification of a chemical known as "Di-butyl Para Crosol" (DPT) or "Butylated Hydroxy Toluene" (BHT). The controversy is as to whether it falls within the scope of Tariff Item 65 or the residuary Item 68. Tariff Item 65 reads thus : "65. Rubber processing chemicals, the following, namely :- (1) Accelerators (2) Antioxidants....

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....t is not enough that the chemical should be an antioxidant. Having regard to the terms of Tariff Item 65, the use to which the antioxidant can be put is relevant. The antioxidants covered thereby are such as can be used in the processing of chemicals. The conclusion of the Tribunal on facts is that the predominant or common use of BHT is not as an antioxidant in the processing of rubber. BHT must,....