9911796707
TMI Blog1981 (2) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... mbay. After coming into existence of the Tribunal the said revision application stands transferred to the Tribunal under Section 131B of the Customs Act, 1962 to be disposed of as an appeal. 2. Briefly the facts of the case are that the Appellant had imported grey Presspan + MIL Polyester Film insulating material and had claimed that the same was assessable under Item 48.01/21(1) of the CTA 1975 for the purpose of basic duty and under Item 17(2) of Central Excise Tariff for the purpose of c.v. duty. The Appellant's contention was rejected. The Appellant had also contested the levy of additional duty of Customs under Item 15A(2) of the Central Excise Tariff on the grounds that the polyester film has been introduced as Item 15BB in the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Appellant is the manufacturer of fans and the imported paper is used as insulator. He has further pleaded that imported paper contain 10 Mil paper and 1 Mil of plastic. He has referred to a judgment of the CEGAT in the case of Mahakali Plastic Weave Pvt. Ltd., Bombay v. Collector of Central Excise, Bombay reported in 1983 (14) E.L.T. 2064 (CEGAT) = 1983 ECR 1964D wherein the Tribunal had held that "paper board" and all other kinds of paper cannot be held to include a product in which as much as 2/3rd of total weight is made up of material other than paper. He has pleaded in view of the judgment of the CEGAT cited by him, classification will tilt in favour of the material which is more (weight wise) he has pleaded that the dielect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of Customs v. M/s. Wash Udyog Sawantwadi, Bombay reported in 1987 (31) E.L.T.73 (Tribunal) = 1983 ECR 1127D wherein it was held by the Tribunal that Class 'E' and other high temperature insulating paper imported by the Appellant was assessable under Headings 39.01/06 CTA read with TI/17(2) CET. It was further held that the essential characteristic just came from the plastic portion and as such it was classifiable as Headings 39.01/06. He has further referred to the judgment of the CEGAT in the case of 1984 (17) E.L.T. 187 in the case of Collector of Central Excise, Hyderabad v. Uma Laminated Products Pvt. Ltd. wherein it was held that Polyethylene coated sandwitched paper were liable to duty under tariff item 17(2). He has further ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Regarding the countervailing duty we would like to observe that in para No. (d) of the main grounds of appeal mentioned in the memorandum of the Appeal (Revision Application) the Appellant had contended that for the classification of the goods for the purpose of CV duty the same falls under the Tariff Item 68. In the earlier judgment of the CEGAT in the case of Sunrise Electric Corporation, Bombay v. The Collector of Customs, Bombay reported in 1983 (14) E.L.T. 2465 (CEGAT) = 1983 ECT 1762 and Solar Electric Company, Bombay v. Collector of Customs, Bombay in Appeal No. CD(SB)/T/274/81C vide Order No. 371/85 dated 18.5.85 it was held that Tariff Item 68 is the appropriate heading in the Central Excise Tariff Schedule. Accordingly we hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
