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TMI Blog2003 (1) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... arified that this net is required for the green house installed by them. The revenue contends that the item is in the form of woven polypropylene shade nets and not plastic sheets and their classification are also under different heading. Therefore, the benefit of notification cannot be extended to them. 2. We have heard Shri A. Jayachandran, ld. DR None appeared for the respondent despite notice sent by the revenue. Ld. DR reiterated the grounds raised in the memo of appeal. 3. On a careful consideration, we notice that the Commissioner (Appeals) has examined the matter in terms of notification and has held that the item satisfies the description in S. No. 144 in list 8 and is required for use in a green house. The requirement appellant has to produce a certificate from the Ministry of Commerce as per the requirement of the notification. The appellants have also produced a certificate from the Central Institute of Plastics Engineering and Technology which certified that the items maintains all the characteristic of a plastic net while at the same time retaining the characteristics of plastic sheet. The Commissioner also has noted from the catalogue that the item is descr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r use in the green house and there is no dispute on that aspect. Therefore there is no merit in the appeal and hence it is rejected. Ordered accordingly. Sd/- (S.L. Peeran) Member (J) 5. [Contra per : Jeet Ram Kait, Member (T)]. - I am not able to persuade myself to agree with the order recorded by my ld. Brother Shri S.L. Peeran. 6. To understand the case, we have to go through the facts of this case. In this case M/s. Blossoms Biotech Ltd. had filed Bill of Entry No. 6989, dated 6-2-98 through their CHA M/s. Madras International Shipping, Madras for the clearance of 108 rolls of woven shade nets imported from USA. The importers submitted invoices to the original adjudicating authority issued by the supplier namely M/s. Pak Unlimited Inc. USA in connection with the subject importation. The assessable value was declared as Rs. 10,24,878/-. The importers at the time of filing the Bill of Entry classified the item as Woven Shade Nets falling under Customs Tariff Heading 5608.90 and claimed duty concession under Notification No. CN 11/97 Sr. No. 144 List 8 where the rate of duty is 25% + 5% + 15% + 0.05%. The Custom Notification No. CN 11/97 at Sr. No. 144 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 whereas sheet is classifiable under Chapter 39 as article of plastic. Therefore, if the notification refers sheet only, it means net is omitted. For applying notification we have to be very specific and see whether the subject item is listed therein. The Notification No. 11/97 covers only sheets and woven net of plastic cannot be covered by any stretch of imagination and be called plastic sheets. Further it is a common knowledge that plastic sheets do not allow air to pass that is to say it has nil air permeability whereas the imported item is only a net which allows free flow of air. 9. Even if the imported item satisfy all the conditions of the Green House then also the importers are not eligible for concessional rate of duty under Notification No. 11/97 since the imported item is not Ultra Violet Retardant Fibre Glass/Plastic Sheets. 10. In view of the above discussion I set aside the impugned order passed by the ld. Commissioner (Appeals) and restore the order passed by the Assistant Commissioner of Customs (Group 3 4) and allow the appeal filed by the revenue. It is ordered accordingly. Sd/- (Jeet Ram Kait) Member (T) DIFFERENCE OF OPINION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that a net or woven fabric could be considered to be a sheet as well. That authority, in this behalf, relied on common parlance as well as the meanings of sheet as given in Dictionaries of the English Language and of Scientific and Technical Terms. While ld. Member (J) of the regular Bench agreed with the findings of the lower appellate authority, ld. Member (T) endorsed the view taken by the original authority. 15. Ld. DR, arguing in support of the view taken by the ld. Member (T), submits that the Exemption Notification requires to be strictly construed. Where the term used in the Notification was sheet , the goods claiming the benefit of the Notification should also be sheet and not net or woven fabric. Ld. DR. relies on the Tribunal s decision in Controller of Telecom Stores v. CC, Mumbai [2001 (135) E.L.T. 1079]. The submissions of the DR are on the premis that the term sheet has a meaning distinct from that of net . 16. I have examined these submissions as well as the grounds raised in the appeal. The only substantial ground raised in the appeal is that a woven net of plastic could not be called a sheet of plastic, as it does not allow air to pass through. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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