9911796707
TMI Blog1983 (7) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ts imported acrylic crushed scrap. The goods were assessed to basic customs duty under heading 39.01/06 of the Customs Tariff Act, 1975. In addition, countervailing duty as applicable under Item 15A of the Central Excise Tariff was charged on them. The appellants filed a refund claim on two counts - (1) the goods were articles made of plastics and should be assessed under Heading 39.07 CTA, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for only in respect of exemption from C.V. duty. But during the hearing before us on 27-6-1983, they reverted to their original claim on both the counts. They stated that the goods imported were articles of plastics falling under Heading 39.07 for the purpose of basic customs duty. For central excise purposes, the goods were not plastics at all and hence not liable to countervailing duty vide thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered artificial resins and plastics materials in any form , the goods were liable to C.V. duty under that item. He relied on this Tribunal s Order No. 222-229/1983-C, dated 20-5-1983 in favour of his case. 3. We have carefully considered the matter. So far as the basic customs duty is concerned, we find that Note 3(e) to Chapter 39 of the CTA specifically includes waste and scrap within the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were plastic materials or not. Plastic materials are those which have plasticity, i.e., which can be moulded, extruded, rolled or cast etc. to form articles of plastics. The appellants argued before us, with reference to the earlier Tribunal decision cited above, that acrylic scrap did not possess plasticity and that it had first to be depolymerised to recover monomer out of it before anyth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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