In Civil Appeal No.
2746 of 1972, the appeal is directed against the order of August 17, 1972, of the Appellate Collector of Customs, Madras, dismissing a batch of 18 appeals of the Company.
The Appellate Collector companyfirmed the order of the Assistant Collector of Customs Appraising, Madras, rejecting the appellants claim for refund of duty on the basis that V. P. Latex should be classified under item 39 I.C.T. and number under item 82 3 of the I.C.T. The appellant did number go in revision before the Central Government as already similar claims had been rejected by the Central Government.
Appeals by Special Leave from the Judgment and order dated the 14th January 1972/17th August, 1972 of the Central Govt.
The classification made by the Appellate.
The companyrt, expressed numberopinion with regard to the question relating to companyntervailing duty under 16 AA of the First Schedule to the Central Excise and Salt Act, 1944 CIVIL APPEPLLLATE JURlSDICTION Civil Appeal Nos.
150, rubber, raw, under companyumn 4 Actual Users for Synthetic rubber, actual users are shown as ii A.U. Actual User for Synthetic Rubber namely, Butyl Rubber, Acrylon trile Butadiene Copolymer, Poly Chloroprene, Thikol, Poly Isoprene and Polybutadiene Hypalon, Silicone rubber and Synthetic Latex including Vinyl Pyridine latex and companyolymer of styrene butadiene latex emphasis added .
Uses To promote adhesion between rayon or nylon fibers and rubber, as in tire companyd, belting, hose, etc.
25/53/59 ous Tu , 1972 and of the Collector of Customs, Custmos House, Madras in Appeal No.
131 3 of the Customs Act, 1962 being No.
Collector was revised by the Central Government in a proceeding initiated, suo motu, under section 131 2 of the Customs Act, 1962.
I Incheck Tyres Ltd. J. Sorabji, Ravinder Narain, K. K, Master of M s. J. Dadachanji Co. for Intervener No.
Firestone Tyres Ltd. J. Sorabji Ravinder Narain, K. J. John and R. D. Divan of M s. J. B. Dadachanji Co. for Intervener No.
Choudhry, S. J. Sorabji, D. N. Gupta for the Appellant In CA No.
the Central Government held, by the impugned order, That the said V. P. Latex was an aqueous dispersion of synthetic resin, and hence classifiable under item 87 of I.C.T. prior to 1st March 1970, and thereafter under the new item No.
L. Sanghi and Girish Chandra for the Respondents in both the appeals .
39 of the Indian Tariff Act 1934 hereinafter referred to as I.C.T. The appellants are manufacturers of automotive tyres.
The classification S 41 P properly decoded means as belonging to the Chemical Family of Styrene Butadiene Rubber SBR having total solid companytents of 40 to 49 and Styrene Comonomer companytent of less than 20 wherein Vinyl Pyridine is present in the Polymer.
82 3 C.T. The Central Government by the same order further held that the said goods were liable to companyntervailing duty under item No.
The appellant in Civil Appeal No.
87, higher duty will be leviable and that is the reason for the companytroversy in these appeals.
3 and S Ceat Tyres Ltd and Premier Tyres Ltd .
1446/72 .
J. Sorabji, V. J. Taraporawala and K. R. Nambiar for the Appellants in CA No.
It is apparent that if V. P. Latex were to be classified under item No.
In appeal from the proceedings before the Assistant Collector of Customs for appraisement of the said companysignments for the purpose of imposition of customs duty and or companyntervailing duty, the Appellate Collector of Customs, Calcutta, upheld the appellants companytention and classified V. P. Latex under item 39 of the I.C.T. as raw rubber.
15 C.E.T. both before and after 1st March, 1970.
4 Burkib Fibres Tyres Ltd. N. Shroff for Intervener No.
1446 and 2746 of 1972.
The tyre industry uses P. Latex as one of the essential ingredients in the companyrse of manufacture of automotive tyres.
2746/72 .
The Judgment of the Court was delivered by GOSWAMI, J. In these appeals by special leave the only question that is raised is whether the substance known as pyratex Vinyl Pyridine Latex for short, V. P. Latex is number rubber raw classifiable under item No.
1446 of 1972 imported some time in April, 1969, 3 companysignments of V. P. Latex.
in Rvs.
under Sec.
Mukhoty and H. K. Dutt for Intervener No.
P. Latex is required in the process of manufacturing of tyres.
V. P. Latex is number manufactured in India and has to be imported from outside the companyntry.
