1999(05)LCX0256

IN THE CEGAT, WEST ZONAL BENCH, MUMBAI

S/Shri J.H. Joglekar, Member (T) and G.N. Srinivasan, Member (J)

DANMET CHEMICALS PVT. LTD.

Versus

COMMISSIONER OF CUSTOMS, MUMBAI

Order No. 1333/99-WZB/C-II, dated 20-5-1999 in Appeal No. E/1816/95-SB(WR)

Advocated By : Shri V.N. Deshpande, Advocate, for the Appellant.

Shri K.C. Agarwal, JDR, for the Respondents.

[Order per : J.H. Joglekar, Member (T)]. - The short point involved in this appeal is whether the imported product described as “CRC Anti-corrosive Agent” is classifiable under Heading 2710 or 3811. In the impugned order the Collector of Customs (Appeals) had upheld the classification under Heading 3811, on the ground that the product was anti-corrosive, that the anti-corrosive preparations appeared in the Heading 3811 and therefore classification under that item was more appropriate. In holding so, he had derived support from the product literature of the supplier.

2. We have heard Shri V.N. Deshpande, the ld. Advocate for the appellants and Shri A.K. Chatterjee, the ld. SDR for the Revenue.

3. The Deputy Chemist has suggested classification under Chapter 27 on the ground that the mineral oil content was more than 70%. We agree with the Commissioner’s (Appeals) finding that the Chemical Examiner’s job was to give the chemical analysis and not to suggest the classification. We have seen the product literature given by the suppliers and that of the goods contested which shows that the goods are anti-corrosive agents. The sub-heading 38.11 specifically speaks of anti-corrosive preparations. We do not find any force in the submission that the imported goods cannot be directly used but that they have to be further formulated for use as anti-corrosive preparations. We also find that Tariff Heading 2710 provides for inclusion therein only of the goods which are not elsewhere specified. The sub-notes in the HSN prescribe that even where some preparations may contain petroleum oil more than 70% by weight in certain cases the goods would not merit classification under Heading 27.10. Specific mention is made of anti-rust preparations. The same exclusion would apply to anti-corrosive agents also.

4. On examination of the structure of the Tariff, the HSN sub-note and the product literature, we find that the classification adopted by the lower authority is correct. We uphold the impugned order and dismiss the appeal.

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Equivalent 1999 (112) ELT 844 (Tribunal)