1990 (6) TMI 159 - AT - Customs

Summary

Issues: Classification of imported goods under the Central Excise Tariff Schedule.

The judgment involves the classification of imported goods under the Central Excise Tariff Schedule. The appellants imported goods described as "KAPTON Polymide Film" but classified by Customs Authorities under Item No. 15A(2) and charged additional duty of customs. The appellants claimed reclassification under Item No. 68 for a duty refund, which was denied by the Assistant Collector and upheld by the Collector (Appeals). The appellants contended that the goods were silicone-based thermosetting adhesive tapes for electrical applications, citing technical literature describing the product's electrical properties and performance. They sought classification under Item No. 60 of the Schedule for adhesive tapes not elsewhere specified. The appellants referenced previous Tribunal orders where similar goods were classified under Item No. 68, supporting their claim for reclassification. The respondent argued that the goods were composite and not similar to those in previous orders, citing a different Tribunal decision involving a different type of "Kapton" brand product for electrical applications. The respondent also referenced a Bombay High Court judgment on classification of heating sealing tapes. The Tribunal considered the repeated changes in the Department's view on classification and emphasized that the benefit should go to the taxpayer in case of uncertainty. Relying on a previous Tribunal order involving a similar product, the Tribunal held that the goods in the present case fell under Item No. 68 of the Schedule and allowed the appeal with consequential relief to the appellants.