{"id":176836,"date":"1983-09-09T00:00:00","date_gmt":"1983-09-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/madras-rubber-factory-ltd-vs-collector-of-customs-on-9-september-1983"},"modified":"2017-11-03T08:28:00","modified_gmt":"2017-11-03T02:58:00","slug":"madras-rubber-factory-ltd-vs-collector-of-customs-on-9-september-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/madras-rubber-factory-ltd-vs-collector-of-customs-on-9-september-1983","title":{"rendered":"Madras Rubber Factory Ltd. vs Collector Of Customs on 9 September, 1983"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Madras Rubber Factory Ltd. vs Collector Of Customs on 9 September, 1983<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 ECR 2024 D Tri Delhi, 1983 (14) ELT 2425 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> G. Sankaran, Member (T)<\/p>\n<p>1. The captioned appeal was initially filed as a Revision Application before the Central Government which under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.\n<\/p>\n<p>2.    The short point  arising for decision in the present appeal is whether the product silicone emulsion imported by the appellants, vide Bill of Entry Cash No. 903 dated  15-4-1977 was  correctly assessable  to duty under Heading No. 39.01\/06 of the Customs Tariff Schedule  of 1975, as  determined  by the lower authorities, or under Heading No. 34.01\/07(2)  of the  said Schedule as claimed by the appellants.\n<\/p>\n<p>3.    The appeal was heard on 30-8-1983.    Shri Ignatius submitted that the same product used to be assessed under the residual Item No. 87 of the repealed Customs Tariff Schedule of 1934 as &#8220;goods not otherwise specified&#8221; on the basis of a tariff ruling issued by the Central Board of Excise &amp; Customs.    Even after the  introduction  of the  new  Customs    Schedule  of  1975,  the  Collector of Customs, Madras had issued a  Public  Notice  No. 59\/78 dated 3-4-1978 classifying &#8220;Mould release Agent&#8221; (containing Polymeric Organic Silicone compound in volatile organic solvent)  under Heading No.   34.01\/07 (1).    The product was a mould releasing agent which was used  in  the appellants&#8217; factory to lubricate the tyre moulds   in  order to  prevent  the moulded tyre from sticking to the mould and help disengage the tyre from the  mould.    Synthetic resin would not be able to do this function  since  it would bind or stick the tyre to the mould. Shri Ignatius also drew our attention to the CCCN Explanatory Notes appearing  on Pp.  567 to  570 under Chapter 39 and  submitted that since silicone emulsion had no  resinous  property,  it would not fall within Chapter 39.    On the other hand the Explanatory Notes under  Heading No. 34.03 of the CCCN would show that mould released preparations used in plastics, rubber or construction industries or in metal foundaries fell within that heading. The corresponding Heading in the Indian Customs Tariff Schedule would be 34.01\/07 (2) as a lubricating preparation. This view got confirmed in the Public Notice No. 59\/78 issued by the Collector of Customs, Madras.\n<\/p>\n<p>4.    Shri Sunder Rajan, appearing for the Respondent opposed the appeal by submitting that statutory note 2 to Chapter 39 specifically provided that silicones fall within Heading 39.01\/06.   He  also   drew our attention to CCCN Explanatory Notes (Volume 2, page 575) under &#8220;Silicones&#8221;, wherein it is stated that &#8220;Silicone oils and greases   are used  as lubricants remaining stable at very high or low temperatures as water repellent impregnating products, as dielectric products, as foam-preventing products, as mould release agents, etc. Lubricating preparations consisting of mixtures containing silicone greases or oils fall within Heading 27.10 or 34.03, as the case may be&#8221;.   Reference was also drawn to Hawley&#8217;s Condensed Chemical Dictionary, page 921, wherein it is stated that one of the uses of silicone is as mould releasing agent.\n<\/p>\n<p>5.    We have considered the submissions of both sides.   It is clear from a reading of statutory notes 2 and 3 of Chapter 39 of the Customs Tariff Schedule that silicones in  liquid or pasty (including emulsions, dispersions and  solutions) forms fall under Heading No. 39.01\/06.    The product imported by the appellants has been declared in the Bill of Entry  by the appellants as &#8220;Silicone emulsion&#8221;.   The covering invoices also describes the   product as   &#8220;Silicone emulsion Code 702&#8221;.   The appellants have not produced any evidence to substantiate their contention that it is  a lubricating preparation  conforming to the nomenclature of Heading No.  34.03.    On the other hand the statutory notes referred to earlier,  coupled with the description in the Invoice and the  Bill of Entry, unmistakably point to the classification under Heading No. 39.01\/06 as the correct one.  Though CCCN Explanatory Notes have no binding force,  they have considerable persuasive value inasmuch as they represent the combined expertise of the Customs Cooperation Council whose tariff nomenclature is the basis for the Indian Customs Tariff Nomenclature  of 1975.    As Shri Sunder Rajan has pointed out, the CCCN Explanatory Notes on page 575 make it clear that silicone   oils (which   would  include emulsions) used  as mould release agents (which is stated to  be the use to which the imported product is put) fall under Heading No. 39.01 of the CCCN.   The corresponding  heading in the Indian Tariff is 39.01\/06.\n<\/p>\n<p>6.    Having regard to the above discussions,  we see no merit in the appeal which is, therefore, rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Madras Rubber Factory Ltd. vs Collector Of Customs on 9 September, 1983 Equivalent citations: 1983 ECR 2024 D Tri Delhi, 1983 (14) ELT 2425 Tri Del ORDER G. Sankaran, Member (T) 1. The captioned appeal was initially filed as a Revision Application before the Central Government which under [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-176836","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Madras Rubber Factory Ltd. vs Collector Of Customs on 9 September, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/madras-rubber-factory-ltd-vs-collector-of-customs-on-9-september-1983\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Madras Rubber Factory Ltd. vs Collector Of Customs on 9 September, 1983 - Free Judgements of Supreme Court &amp; 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