9911796707
TMI Blog1984 (1) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... t Customs Tariff Schedule of 1975, of a consignment of Photo-Sensitive Nylon Printing Plates imported by the appellants through the Port of Madras. The Customs House assessed the goods to basic Customs duty (the duty leviable with reference to the First Schedule to the Customs Tariff Act) under Heading No. 39.01/07 and to additional (countervailing) duty of Customs with reference to Item No. 15A(2) of the Central Excise Tariff Schedule. The appellants cleared the goods on payment of the duty so assessed. Later on, however, they filed a refund claim before the Assistant Collector contending that the goods were correctly assessable under Heading No. 84.34 of the Customs Tariff Schedule and that no additional duty was leviable since similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing submissions :- (i) At the material time, there was no exact correlation between the entries in the Customs Tariff Schedule and the Central Excise Tariff Schedule relating to artificial or synthetic resine and plastic materials and articles thereof. It was only with the enactment of the Finance Bill, 1982 that complete alignment between the two tariff schedules came to be effected; (ii) At the material time, sub-item (2) of Item 15A-CET did not directly flow sub-item (1); (iii) The Assistant Collector went wrong when he upheld the classification of the goods under Heading No. 39.01/07 of the Customs Tariff Schedule; there was and there is no such heading in the Tariff; (iv) At the relevant time, Item No. 15A(2) referred on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods in the Bill of Entry under Heading No. 38.01/06 which the assessing officer would appear to have amended to read is 39.07; (ii) the appellants apparently did not protest against the assessment at the time of examination and classification of the goods; (iii) in the refund application; the appellants had not taken up the plea that the goods did not fall under 15A(2)-CET but only that no additional duty was leviable because like goods were not manufactured in India; (iv) from the manufacturer s literature at pages 20 to 22 of the paper book, it would be clear that the goods were really in the nature of photographic plates and the correct classification would, therefore, be Heading 37.01/08. However, since the rate of duty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Schedule. To the extent, however, the classification under the Customs Tariff Schedule can be of some help in arriving at the classification under the Central Excise Tariff Schedule (which is the only issue before us), a consideration of the same would not be out of place. The subject goods, as seen from the manufacture s literature at pages 20 to 22 of the paper book, works on the principle of photography. The cover film (polyester) is removed and the negative film is placed on the undeveloped plate. The plate is then exposed through the negative film to ultra violet light having lengths ranging from 300-400 mu. The negative film is then removed and the exposed plate is washed with water. The plate is then dried in a hot air drier a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us. The lower authorities have classified the goods with reference to Item No. 15A(2)-CET, i.e. as articles made of plastics. The expression Plastics for the purpose of the said sub-item (2) has been defined by way of an Explanation in the tariff entry itself : Plastics means the various artificial or synthetic resins or plastic materials or cellulose esters and others included in sub-item (1). 9. It is clear from the above definition that for an article to be classified as an article made of plastics within the scope of sub-item (1), it has to be made of artificial or synthetic resins or plastic materials or cellulose esters and ethers specified or included in sub-item (I). Applying this test, let us see whether the subject prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheet. In either view of the matter and having regard to the view just expressed, namely, that the subject printing plates cannot be said tobe articles of plastics as comprehended in Item 15A(2)-CET, the only other possible classification would be Item No. 68-CET as All other goods, not elsewhere specified . The appellants are not contending before us, as they contended before the lower authorities, that the goods are not at all liable to additional duty of Customs on the ground that like articles are not manufactured in India. 10. We have carefully perused the decisions cited by the learned Department Representative. In 1981 Vol. No. E.L.T. 653 (Guj.), the articles in dispute were plastic bangles made out of methyl methacrylate monom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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