9911796707
TMI Blog1990 (6) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and the bill of entry presented for their clearance as KAPTON TAPES . In addition to basic duty of customs, the goods were classified by the Customs Authorities under Item No. 15A(2) of the Central Excise Tariff Schedule (as in force at the relevant time) and charged to additional duty of customs. The appellant s claim for reclassification of the goods under Item No. 68 of the Schedule and grant of consequential refund of duty was dismissed by the Assistant Collector by order dated 26-8-1986 on the ground that the goods being polymide film, specifically mentioned in Item No. 15A(2) had been correctly charged to duty. In appeal, the Assistant Collector s order was upheld by the Collector (Appeals) by the impugned order dated 27-1-1988. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods consisted of mica paper and glass fibre for insulating conductors or stator coils and bars for electrical motors and generators at medium or high voltage levels. They were assessed to additional duty of customs as manufactures of mineral fibre or yarn under Item No. 22Fofthe Central Excise Tariff Schedule. The Tribunal held that the goods correctly fell under Item No. 68 of the Schedule after the deletion of Item No. 59 ( Electrical Insulating Tapes ) from the Schedule with effect from 18-6-1977. In a later and recent order No. 368/89-C dated 2-8-1989 in Appeal No. C/2086/88-C (again of B.H.E.L.), - the goods were electrical insulating material : Therm-X- Kapton Tape as in the present case. The Tribunal followed the earlier order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed changes in the Department s view on the classification of the goods that the Court found merit in the petitioner s plea. The Court observed: Merely because the Superintendent thinks that the earlier decision of the Assistant Collector was erroneous it is not possible to foist the citizen with the liability. It must be remembered that the mere change of opinion of an officer without any basis is not sufficient to conclude that the earlier orders were incorrect. In fact there are two views as to under which item a particular product falls and if the department is not sure of the decision, then the benefit must go to taxpayer. It was, therefore, that the Court held that the Superintendent s order holding that the product was liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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