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TMI Blog1982 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... avail. They then requested for a hearing at Bangalore on another date. Since it is not possible for the Bench to move to Bangalore to hear the petitioners and since the facts as well as the law are quite clear in this case, Government dispense with the personal hearing and proceed to examine the merits of the R/A on the basis of the petitioners written submissions and the records of the case. 2. The facts briefly are that the petitioners imported a consignment of Cellulose Nitrate films of thickness 0.11 mm which was assessed under Item 82(3) I.C.T. with C.V.D. under Item 15A(2) of the C.E.T. The petitioners paid the duty and cleared the consignment on 18-11-1974. 3. Subsequently, on 8-1-75, the petitioners company filed a refund app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued subsequent to the importation of the present consignment and will not apply on this short point alone. 6. In respect of the alternative plea, the appellate authority observed that Item 82 (3)(b) at the relevant time read as Articles made of plastics, the following namely: Tubes, rods, sheets, foils other rectangular or profile shapes whether laminated or not and whether rigid or flexible and films would be covered within the description other rectangular or profile shapes . In this view of the matter, the said authority also rejected the alternative plea for reassessment under Item 87 l.C.T.without C.V.D. 7. In the Revision Application, the petitioners have mainly reiterated their earlier pleadings and the Government ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. Item 82(3)(b) at the relevant time read as:- 82(3)(b) Articles made of plastics, the following namely: tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not and whether rigid or flexible including lay flat tubings and polyvinyl chloride sheets. 11. By a careful scrutiny of this entry, it would be observed that apart from 6 specified items a substantial portion of this entry is devoted to Articles of other rectangular or profile shapes, whether laminated or not and whether rigid or flexible (underlining supplied). 12. Allowing reason to prevail, it automatically comes in one s mind as to what was intended to be brought within the ambit of this expression or it is a dead letter conv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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