9911796707
TMI Blog1983 (7) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... the First Schedule to the Customs Tariff Act, 1975 (ICT) as paper (as decided by the authorities below) or under Heading 39.01/06 in the group of plastic goods or 38.01/19(1) as chemical products as elsewhere specified. 3. The submission briefly are that before the ICT of 1975 came into force, the goods were being assessed under the residuary Item 87 of the old ICT of 1934. The appellants further submit that `film laminate is a thin film of Electrolyte paste consisting of Zinc Chloride, Ammonium Chloride and Mercuric Chloride carried on a special carrier paper. Both the carrier paper and mixture of chemicals constituting the film together make the film laminate. Such film laminate is an integral part of the Carbon Electrodes required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bills of Entry filed by the appellants. In Bill of Entry No. TC-274, dated 20-2-1980, the goods were described as `film laminate with paper backing which was amplified by the Department as coated paper for manufacture of battery. In another Bill of Entry of 1978-79, it was described as battery material (rest of the description is not clear, the copy being illegible) and in yet another Bill of Entry (name of the ship : Vishva Nidhi) it was described as film laminate and was amplified as film laminate paper backing. In the importation by Vishva Jyoti (1979-80) imported goods were described as film laminate with paper backing and was amplified as film laminated paper other than electrical insulation. 7. The main ground of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo Heading Nos. 48.01 and 48.02. Further on in the B.T.N., under Chapter 48, I find specifically the inclusion of the description `Paper and paper-board impregnated, coated... under Heading No. 48.07 and it goes on to say `The Heading also covers some papers impregnated with insecticides and chemicals . Thus, it would be evident that the ambit of Chapter 48 is very wide, wide enough to cover paper impregnated and coated with chemicals where the paper may be only a carrier but the assessment is still to be done under Chapter 48. 9. On careful examination of the reasons recorded by the Collector and on perusal of Chapter 48 of the I.C.T., we are of the opinion that the appellants have not Collector s reasoning and that the imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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