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TMI Blog1984 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The captioned appeal was initially filed as a Revision Application before the Central Government which, under Section 131B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The short point arising for consideration is whether plain polyester films imported by the appellants were entitled to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that the appellants had failed to furnish the requisite proof of end-use. The appeal against this order did not meet with success. It is the Appellate Collector s order which is now under challenge before us. 4. Shri Sogani submitted before us that the required end-use certificate from the Commissioner of Industries had been produced before the lower authorities (page 26 of the paper bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Delhi High Court in Modi Rubber Limited v. Union of India and Others - 1983 E.L.T. 24 (Del.) in which the Court held that the scope, effect and operation of a notification had to be judged by the words employed in the notification. He also cited this Tribunal s decision in Canara Workshop Limited, Mangalore v. Collector of Customs, Madras - 1983 (13) E.L.T. 1099 (CEGAT). According to which the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en used in the manufacture of electronic capacitor. It is futile to argue that metallised films had only one use. If this is so, there is no purpose in the notification requiring evidence of such end-use even in respect of such metallised film. Further, we notice from the impugned order that the appellants were not the manufacturers of electronic capacitors. This only shows that the onus on them w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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