1987 (4) TMI 302

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..... r per : M. Santhanam, Member (J)]. - The department has filed this appeal against the order of the Collector of Central Excise (Appeals) Bombay dated 28-1-1983. The respondents have cleared Patch Prints of 35mm Black & White of exposed Cinematograph films falling under T.I.37 of C.E.T. The clearance was without payment of duty on the ground that they were complete pictures and were duty free. 2 .....

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..... within 12 months, the duty as demanded would be payable. 4. In the grounds of appeal it is urged that Patch Prints would not be eligible for the concession rate of duty as envisaged in the Notification 112/75. 5. The respondents did not appear but have submitted written arguments urging that the Patch Prints were cleared several years after the date of Censors Certificate. 6. Sh. H.L.Verma, SD .....

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..... fore the Collector (Appeals) mainly raised two contentions i.e.(1) The order made by Asstt. Collector of Central Excise is misconceived. (2) Unless duty was levied against the Black & White Prints, Patch Prints would not be liable for duty. They never claimed the benefit of Notification 112/75 at all. While so, there is considerable force in the contention of the SDR that the benefit of Notificati .....

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