9911796707
TMI Blog1986 (7) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... that comes up for decision in this appeal is the classification of three products manufactured by the respondents, viz. (1) MAT - LAC - HD - 50 MICRONS (2) MAT - LAC - FL - 50 MICRONS (3) LAC - HD - 75 MICRONS 2. Before the Assistant Collector, the appellants argued that these products are manufactured from Polyster Film which are lacquered and that even after lacquering, the products stil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of the basic raw material, i.e. Polyester Films used by the assessee are entirely different new products and it cannot be said that these are Polyester Films merely processed with some chemicals . He classified the goods under T.I. 68 and rejected the claims of the appellants for classification under T.I. 15A(2) with exemption Notification No. 231/82-CE. 3. The appellants filed an appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and that change what is brought is only physical in nature and that the product lacquered polyester film before and after lacquering, as pointed out by Dr. S.P. Patnis, as acknowledged authority in the field. As such it is difficult to endorse the view of the Assistant Collector that the raw materials has not undergone any process of lacquering and that the polyester films has become a new produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process of manufacture which included lacquering polyester film. He submitted that this lacquering could be easily removed. He opposed the arguments that these films were photographic and pointed out that at no stage was such an allegation made. He also referred to the Trade Notice issued by the Collector of Central Excise, Baroda and submitted that the test reports, copies of which were filed bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to duty again under Item 15A(2) after the amendment of T.I. 15A(2) in the budget of 1982-83. Item 15A(2) after the amendment reads as follows :- Boards, sheeting, sheets and films, whether lac Fifty per cent ad quered or metallised or laminated or not; lay flat tubings valorem. not containing any textile material. 7. Taking into consideration the wording of the Tariff and keeping in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
