9911796707
TMI Blog1999 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : Lajja Ram, Member (T)]. In this appeal filed by the Revenue, the matter relates to the interpretation of the conditions under Col. 5 of the Table at Sl. No. 32 of the Notification No. 53/88-C.E., dated 1-3-1988. The respondents are M/s. A.N. Sons. The Commissioner of Customs (Appeals) had taken a view that no counterveiling duty under Section 3 of the Customs Tariff Act, 1975 was lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abu, JDR. The respondents had imported Acrylic Plastic Sheets. On import, they had not paid any additional duty of Custom under Section 3 of the Customs Tariff Act, 1975 on the ground that the Acrylic Plastic Sheets (Off Cuts) imported were manufactured out of scrap of plastics and there was no stipulation in the Notification No. 53/88-C.E., dated 1-3-1988 that duty liability should have been disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification inasmuch as the artificial resin or plastic materials classifiable under Heading No. 39.01 to 39.14 were the primary forms of plastics and were chargeable to appropriate rate of duty. If the interpretation as placed by the ld. Commissioner of Customs (Appeals) is adopted then even when no duty has been paid on the artificial resins or plastic materials, the Acrylic Plastic Sheets will b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant therein has no ambiguity in the nature of the Notification and the Notification has to be read as a whole and not in piecemeal. 7. In view of the above discussion, we do not agree with the view taken by the ld. Commissioner of Customs (Appeals) and we set aside the impugned Order-in-Appeal and as a result, the appeal filed by the Revenue is allowed. Ordered accordingly. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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