9911796707
TMI Blog1988 (2) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... additional duty of Customs under Notification No. 228/76-Cus., dated 2-8-1976. The Collector (Appeals), by the impugned order, held that those imported metalized polyester films were foils and did not qualify for exemption under this Notification. 2. We have heard Shri Sogani for the appellants and Shri Shishir Kumar for the respondent. Shri Sogani has argued that all these three cases are squarely covered by this Tribunal s order No. 257-258/87-C, dated 25-3-1987 and the judgments of (i) Madras High Court in the case of M/s. Precise Impex (P) Ltd. v. The Collector of Customs, Madras, reported in 1985 ECR 1111(Madras) = 1985 (21) E.L.T. 85(Madras), (ii) Bombay High Court in the case of M/s. A.V. Jain, Bombay v. Collector of Customs, Bomba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing but very thin film of a thickness not exceeding 0.025 mm the same is expressly excluded from the exemption under the said Notification. As the petitioners goods fall within the expression foil in all respects, it is outside the purview of the said Notification ... ... ... In effect film and foil upto a thickness of 0.025 mm is synonymous. Technically and scientifically the term foil is very thin film having a thickness upto 0.025 mm. The goods in the present petition being metalised polyester film of a thickness of 25 micron (0.025 mm) therefore fall within the term foil ... ... ... The expression foil scientifically and technically means very thin material or sheeting or film having a thickness upto 0.025 mm. ``````` ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... films was not used in the Table to the Tariff Notification, yet films would fall within the ambit of words sheets and foils whether they are rigid or flexible, was a perverse approach. As in the present cases before us, the goods imported in the case of M/s. A.V. Jain were metalised polyester films. Plastic metalised films were imported by M/s. Precise Impex (P) Ltd. Plastic films were imported by M/s. Continental Marketing Pvt. Ltd. In all those three cases, the Hon ble High Courts of Bombay, Madras and Calcutta held that those imported films were exempted from additional duty of Customs under Notification No. 228/76-Cus., dated 2-8-1976. Respectfully following those judgments, we also hold in the present appeals that the metalised pol ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
