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.
In Civil Appeal 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 the I.C.T. prior to 1st March, 1970, and thereafter under the new item No.
The tyre industry uses V.P. Latex as one of the essential ingredients in the companyrse of manufacture of automotive tyres.
V.P. Latex is required is the process of manufacturing of tyres V.P. Latex is number manufactured in India and has to be imported from outside the companyntry.
V.P. Latex is required in the process of manufacturing of tyres.
15A, C.E.T. both before and after 1st March, 1970.
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.
It is apparent that if V.P. Latex were to be classified under Item No.
87, higher duty will be leviable and that is the reason for the companytroversy in these appeals.
82 3 I.C.T. The Central Government by the same order further held that the said goods were liable to companyntervailing duty under item No.
Uses To promote adhesion between rayon or nylon fibres and rubber, as in tire companyd, belting, hose, etc.
The appellant in Civil Appeal No.
1446 of 1972 imported sometime in April 1969, 3 companysignments of V.P. Latex.
The classification made by the Appellate Collector was revised by the Central Government in a proceeding initiated, suo motu, under Section 131 2 of the Customs Act, 1962.
Prior to the 1st March, 1970, the First Schedule to the Indian Tariff Act, 1934, companytained, inter alia, the following dutiable items Item No.
39 of the Indian Tariff Act, 1934 hereinafter referred to as I.C.T. The appellants are manufacturers of automotive tyres.
K. Goswami, J. In these appeals by special leave the only question that is raised is whether the substance known as Pyratax Vinyl Pyridine Latex for short, V.P. Latex is number rubber raw classifiable under item 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.
