2025 (10) TMI 500

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wsil 983 structural glazing sealant' and 'Dowsil silicone insulating glass sealant' between 5th February 2018 and 26th July 2018. The order [order-in-original no. 13/2019-20/Commr/NS-I/JNCH dated 9th May 2019] of Commissioner of Customs (NS-I), Jawaharlal Nehru Custom House, Nhava Sheva, while affirming proposed revision of applicable rate of duty from that corresponding to tariff item 3910 0090 of First Schedule to Customs Tariff Act, 1975 to that corresponding to tariff item 3214 1000 of First Schedule to Customs Tariff Act, 1975, re-evaluated the factual matrix for discard of proposal to invoke section 28(4) of Customs Act, 1962 with detriments appended thereto and, by invoking section 28(10B) of Customs Act, 1962 for appropriate substit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ardener' which appellant contended to be significant in determination of appropriate description. 4. Notwithstanding the elaborate arguments in support of the rival contentions, we find ourselves reflecting on the adequacy of reasons for disturbance of the declared classification by the original authority to suffice as comprehensive adjudication. We note that the impugned order, by concatenation of 'technical data sheet (TDS)' and Explanatory Notes supra that placed emphasis on test of undoubted usage as touchstone for classification therein even without the essential element added at the time of use. We also note that additional authority was drawn from '(a) Any reference in a heading to an article shall be taken to include a r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as section VI of First Schedule to Customs Tariff Act, 1975. While these may not, of themselves, be relevant for classification, the intent of classification is highlighted and should influence the logic of deriving the appropriate classification; by placement in a subsequent group, as a plastic, silicone acquires its own identity and, while the addition of a critical substance, such as 'hardener' at time of use may produce an article that may, and plausibly, regress to being a product allied to chemical industry, assigning of particular placement to 'silicone' cannot be wished away. The claim of imported goods to be 'silicone' in primary form, a 'broad spectrum' nomenclature, may be displaced only with expert opinion on the nature of the g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uding the impugned goods from the embrace of the description corresponding to tariff item 3910 of First Schedule to Customs Tariff Act, 1975. 7. Note 3 in chapter 39 of First Schedule to Customs Tariff Act, 1975 specifies that heading 3910 is for goods 'produced by chemical synthesis' and the description specifies coverage to be contingent upon presentation in primary form for clearance. Note 6 in chapter 39 of Customs Tariff Act, 1975 elaborates upon the several forms that 'primary' includes. For ascertainment of comparative preference for fitment, the re-assessment should have been preceded by unprejudiced verification of declared classification in terms of description and the notes; there is nothing on record to conclude that such asc....