9911796707
TMI Blog2000 (3) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... nal rate of duty in terms of Serial No. 11 of the annexed Table to Notification No. 52/86 as amended by Notification No. 145/86. The department alleged that Notification No. 52/86 allowed concessional rate of duty on the goods specified in column No. 3 of the Table annexed to this notification in respect of goods as are specified in the corresponding entry in column No. 2 of the Table. Serial No. 11 under Column No. 2 specified the heading and sub-heading number as 7014.00. Under column No. 3 of the Table, description of the goods is given as All goods other than goods impregnated, coated, covered or laminated with plastic or varnish. The contention of the appellant is that their product is resi glass tape which is not a plastic item and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent products. In support of his contention that the notification should be read strictly according to the wording contained therein, he also cited and relies upon the decision of this Tribunal in the case of Universal Cans Containers Limited [1990 (48) E.L.T. 266]. He submits that the Interpretative Rules, Section Notes etc. covering Customs/Excise Tariff are inapplicable for interpreting notification. In support of this contention, he cites the decision of this Tribunal in the case of O.E.N. India Limited [1989 (42) E.L.T. 235]. He submits that resorting to Interpretative Rule is permissible for determining classification but not for determining eligibility to the benefit of notification. He cites the decisions of this Tribunal reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods impregnated, coated or covered or laminated with plastics or varnish, therefore, the entire issue revolves whether the resin used by the appellants for impregnating/coating, their goods are plastics or not and whether we can take the help of the tariff. We note that in Column No. 2 of this notification where the headings number or sub-headings number of chapter are given whether the two can be correlated. Under Column No. 2, the heading of tariff is given, therefore the description of the goods is to be read in accordance with tariff heading given in the notification. Had there been no tariff heading given in Column No. 2 then perhaps there would have been a case for independently interpreting the term resin . There may be differe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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