9911796707
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Issues:
1. Interpretation of Customs Notification for concessional assessment of imported goods. 2. Classification of plastic metallised films under Customs Tariff Act. 3. Dispute regarding additional duty levied on imported goods. 4. Ambiguity in understanding the scope of Tariff Notification. 5. Allegations of discrimination in granting relief to importers. Analysis: Issue 1: The petitioner imported plastic metallised films and claimed concessional assessment under Customs Notification 228/76. The dispute arose regarding the additional duty levied on the imported goods. The assessment was made on 6-7-1979, and the petitioner filed a writ petition challenging the levy without availing remedies under the Act. Issue 2: The respondent argued that films fall under the category of 'sheets' and 'foils' as per the Customs Tariff Act, despite not being explicitly mentioned in the Notification. The court analyzed the classification of films under the Brussels Nomenclature Chapter 39.07 and emphasized that the revenue authorities have the discretion to decide on classification. The court highlighted the importance of the type of goods imported over descriptive words used in documents. Issue 3: The petitioner contended that the imported goods were plastic metallised films and should be exempt from additional duty as per the Customs Notification. The court examined the relevant Notifications under the Excise Act and the absence of the term 'films' in the Tariff Exemption Notification. The petitioner argued that the word 'films' was specifically mentioned in other Notifications under the Excise Act, indicating their exemption from duty. Issue 4: The court addressed the ambiguity in understanding the Tariff Notification and the classification of goods under the Customs Tariff Act. The petitioner argued that the word 'films' should be included based on the understanding of 'articles made of plastics' as per the Excise Act. The court emphasized the need for consistent interpretation of similar goods across different Notifications and Acts. Issue 5: The petitioner raised concerns about discrimination, citing relief granted to other importers and past practices of the Customs Department. The court noted the lack of evidence presented by the respondent to counter the discrimination allegations. The court rejected the revenue's argument that films should be classified under 'sheets' and 'foils,' emphasizing the need for a consistent and logical approach to classification. In conclusion, the court allowed the writ petition, ruling in favor of the petitioner and directing the respondent to refund the additional duty imposed on the imported plastic metallised films. The court highlighted the importance of consistent interpretation and application of tariff notifications to avoid ambiguity and arbitrary decisions by revenue authorities.
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