9911796707
TMI Blog1992 (4) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty. Subsequently, it appears that they claimed refund of duty on the ground that the goods imported are exempt from C.V.D. in terms of Notification No. 218/80 dated 27-11-1980. It was rejected finally by the Assistant Collector of Customs, Refund Section, Bombay vide his Order-in-Original No. S/6-C/2642/85 R dated 21-7-1986. Against that Order, the appellants filed their appeal before the Collector of Customs (Appeals), Bombay, but without success. Hence the present appeal. 3. Arguing on behalf of the appellants, Shri J.C. Patel, learned Advocate submitted that the issue involved in the present appeal is as to whether the Indicator Paper manufactured from the imported goods namely Filter Paper could be considered as Impregn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 218/80-Cus., dated 27-11-1980, which reads as follows, exemption is available when Base Filter Paper required for the manufacture of impregnated filter paper are imported into India - "Exemption to Base Filter Paper. - In exercise of the powers conferred by sub section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 198-Customs, dated the 17th September, 1977, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts base filter paper required for the manufacture of impregnated filter paper and falling under sub-heading No. (1) of Heading No. 48.01/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellants that pH Indicator Paper manufactured from the Filter Paper imported in the instant case be considered as Impregnated Filter Paper in terms of the said Notification No. 218/80-Cus., dated 27-11-1980 was rightly rejected by the authorities below. The letter BET/gh dated 3-12-1981 received by the appellants from the manufacturers stating that "Whatman No. 1 Filter Paper is used as a Base Paper for the manufacture of pH Indicator and other test papers", does not improve the case of the appellants. For, it does not state that pH Indicator Papers which are manufactured from the imported material would be "Impregnated Filter Paper". Likewise the letter of M/s. Glaxo Laboratories (India) Ltd. of nil date does not advance the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereon. It does not exempts Base Filter Paper which are required for the manufacture of pH Indicator. The Assistant Collector of Customs, Bombay, in his impugned Order-in-Original has stated that Indicator Papers are used for testing purpose whereas the Impregnated Filter Paper would be used for the purpose of alteration media. This finding was not challenged before us during the hearing. It is noteworthy to note that "Impregnated Filter Paper" also falls under the same heading and the Government has exempted the same when imported into India from so much of the Additional duty leviable thereon as is in excess of six per cent ad valorem vide Notification No. 219/80-Cus., dated 11-11-1980. From a conjoint reading of the Notification No. 218/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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