ORDER
K.L. Rekhi, Member (T)
1. In this case, the appellants seek re-assessment of Shellac Bond Powder under heading 13.02 of the Customs Tariff Act, 1975. The goods were originally assessed by the Department under heading 39.01/06 with CV duty under Item 15A of the Central Excise Tariff. The appellants stated during the hearing that the goods were a mixture of 80% Shellac and 20% Manilla gum. They maintained that the Appellate Collector was not correct in rejecting their claim with reference to Section 149 of the Customs Act, 1962 since their claim was based on their purchase specification No. PSM 3128 which was a pre-importation document. They made an alternate prayer for classification of the goods under heading 38.01/19(1) and relied on the Bombay High Court judgment in the case of M/s. Mahindra & Mahindra 1983 ELT 904 (Bom.) to say that there could be no limitation of time to raising of a contention. The Department’s representative stated that the appellants did not produce their purchase specification before the lower authorities, that it appeared from this specification that the goods were polymerised at 155°C and that the Explanatory Notes to the CCCN excluded such products from the scope of Chapter 13.
2. We have carefully considered the matter. The purchase specification lists 4 properties of the goods one of which is as under : –
“Heat Polymerisation
The heat polymerisation time, at a temperature of 155+2°C shall be 45 to 65 minutes.
See Clause 6.3.”
3. The fact that the goods possessed the property of being heat polymerised at 155°C, does not mean that the goods as imported were already polymerised. The goods were in fact a mixture of 80% Shellac and 20% Manilla gum and were described in the import documents as Shellac Bond Powder. There is nothing to show that they were in the nature of synthetic resins or plastic material. Heading 39.01/06, CTA and Item 15A, CET applied by the Department were, in the circumstances, not appropriate for these goods. Heading 13.02, CTA originally asked for by the appellants cover shellac as well as gums but not an article which was a mixture of these 2 products. Such mixtures of natural products are specifically covered by heading 38.01/19(1), CTA which is the alternative classification prayed for by the appellants. The extent of relief available to the appellants under heading 13.02 or heading 38.01/19(1) is the same. Accordingly, we allow the appeal and direct that the goods shall be re-assessed under heading 38.01/19(1) and consequential refund granted to the appellants.