Regarding customs duty on goods imported for use in, or for the manufacture of, metallised plastic films

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..... 2011- Customs ( N.T.) New Delhi, Dated the 26th May, 2011 6, Jyaistha ,1933 (Saka). G.S.R. 409(E)……WHEREAS it appears that the goods imported by manufacturers of metallised plastic films were allowed to be imported at concessional rates of duty by virtue of Notification No .25/99 - Customs dated the 28th February,1999 published in the Gazette of India, Extraordinary, Part II, Sec .....

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..... der the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,1996; AND WHEREAS such goods have been rendered liable to higher rate of duty of customs by virtue of the judgment of the Supreme Court in Civil appeal Nos.3224-3225 of 1998 with C.A.No.5716 of 1998 decided on the 12th February 2004, in the case of Meltex (India) Pvt. Ltd. Vs. Commissioner of .....

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..... ds on which the duty was short-levied in accordance with the said practice, notwithstanding the said judgment of the Supreme Court subject to following conditions, namely:- (a) the said goods were imported prior to 12th February, 2004; (b) the said goods have been used in or for production of final products on which duty of excise has been paid; (c) no refund of duty of excise paid on the said .....

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