2001 (10) TMI 132

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 appellants imported "brimstone 90" (agriculture sulphur) and claimed classification under heading 25.03 and benefit of Notification No. 11/97-Cus., dated 1-3-1997 at serial No. 19. The Assistant Commissioner in his order accepted the classification but denied the benefit of the notification. In doing so he interpreted the words "crude and unrefined sulphur" occurring in the said entry ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efined sulphur. 3. There is no dispute that the goods are covered under heading 25.03 which reads as under : "Sulphur of all kinds, other than sub-limed sulphur, precipitated sulphur and colloidal sulphur". 4. Both the lower authorities have held that the phrase crude or unrefined would apply only to the sulphur which is mined and not subjected to any of the other processes. The descripti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rought from Aramco refinery. This liquid sulphur is mixed with powdered bentonite at the ratio of 9 : 1. 6. Shri Sridharan, the learned counsel submitted that the refinery was engaged in refining petrochemicals from which the liquid sulphur was obtained as a by-product from sour natural gas. In terms of the sub-note (4) referred to above he claimed that this sulphur at the molten stage was unre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers such as phosphate, etc., or with inert fillers such as bentonite clay. Such mixture is applied to the plants. On application of water bentonite expands and disintegrates the sulphur particles surrounding it. Over the years 10% bentonite in the mixture has been established as appropriate. 9. The addition of bentonite clay does not alter the chemical properties of the sulphur particles. There....