9911796707
TMI Blog1983 (8) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This is a Revision Application (hereinafter called appeal ) filed before the Central Government which under Section 131B of the Customs Act, 1962 stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2. There are two issues involved in this appeal, relating to two different items of goods imported under the same Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, since the importations took place in 1973, when Item 68 of the Central Excise Tariff was not in existence. 3. Shri Gupta also argued that there was no question of assessing the goods to countervailing duty with reference to Item 15A, covering artificial or synthetic resins and plastic materials. According to him, the goods would be excluded by the terms of Explanation II under Item 15A. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be classified under Item 59, which specifically covered insulating tape, since the goods were not in the form of tape. The literature furnished by the appellants showed that it was normally supplied in rolls 50 metres long and 914 mm. wide. Shri Kunhi krishnan further submitted that the goods clearly fell under Item 15A of the Central Excise Tariff because they consisted entirely of polyester. Pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r these goods which are articles made wholly of polyester. 6. At the relevant time, Item 15A carried a higher rate of excise duty than Item 18, with reference to which the goods in question were charged to countervailing duty. W do not consider it appropriate at this stage to order re-assessment of the goods under this item, which was not invoked by the lower authorities at any stage. It is cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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