Commissioner of Central Excise Vs. Cellulose Products of India Ltd.

Commissioner of Central Excise vs Cellulose Products of India Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jun 09, 2004

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Citation: sooperkanoon.com/35575
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, A M Moheb
Decided On: Jun 09, 2004
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Cellulose Products of India Ltd.

Excerpt

.....as none represented the respondents in spite of notice. tariff item no. 15a covers "artificial or synthetic resins and plastic materials, and other materials and articles specified below namely :- [i] condensation, polycondensation and polyaddition products,--;other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters;--" (sodium alginate salt of alginic acid).3. we find that the commissioner (appeals) has relied upon the definition of synthetic resins in hawley condensed chemical dictionary which defines synthetic resins as a man made high polymer resulting from chemical reaction between two or more substances usually with heat or a catalyst, to hold that alginic acid and sodium alginate which are the products in dispute and which has been found to have molecular weight of around 3,137 are not synthetic resins covered by tariff item 15 (1). under this heading several groups of artificial or synthetic resins and plastic materials are covered. one such group is other high polymer, artificial resins, artificial plastic materials and alginic acid is an example of such a group. there is no dispute that the alginic acid is an artificial resins -- it is a linear polymer of the mannuronic and in the pyrenees ring form, composed of beta-d, mannuronic acid residues. however, this cannot lead to the automatic conclusion, that the products in dispute fall for classification under tariff item 15a(1) as only artificial resins of high polymers will fall for coverage's under this headings, in view of the definition of synthetic resins set out above.4. we, therefore see no reason to interfere with the impugned order of the lower appellate authority, and accordingly uphold the same and reject the appeal.

Full Judgment

1. By the impugned order, the Commissioner of Central Excise (Appeals), has upheld the assesses/respondents claim for classification of Alginic Acid and Sodium Algin(sic) under Tariff Item 68 of the Schedule to the erstwhile Central Excise Tariff, setting aside the order of the Assistant Commissioner who had classified these goods under Tariff Item No. 15A(1), having been specifically mentioned there under.

2. We heard the Ld. SDR and perused the records as none represented the respondents in spite of notice. Tariff Item No. 15A covers "artificial or synthetic resins and plastic materials, and other materials and articles specified below namely :- [I] Condensation, Polycondensation and Polyaddition products,--;other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters;--" (Sodium Alginate Salt of Alginic Acid).

3. We find that the Commissioner (Appeals) has relied upon the definition of Synthetic Resins in Hawley Condensed Chemical Dictionary which defines Synthetic Resins as a man made high polymer resulting from chemical reaction between two or more substances usually with heat or a catalyst, to hold that Alginic Acid and Sodium Alginate which are the products in dispute and which has been found to have Molecular weight of around 3,137 are not synthetic resins covered by Tariff Item 15 (1). Under this heading several groups of artificial or synthetic resins and plastic materials are covered. One such group is other high polymer, artificial resins, artificial plastic materials and alginic acid is an example of such a group. There is no dispute that the alginic acid is an artificial resins -- it is a linear polymer of the mannuronic and in the Pyrenees ring form, composed of Beta-D, mannuronic acid residues. However, this cannot lead to the automatic conclusion, that the products in dispute fall for classification under Tariff Item 15A(1) as only artificial resins of high polymers will fall for coverage's under this headings, in view of the definition of synthetic resins set out above.

4. We, therefore see no reason to interfere with the impugned order of the lower appellate authority, and accordingly uphold the same and reject the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Cellulose Products of India... Same Subject Excise Same Judge J Balasundaram, A M Moheb