1997 (2) TMI 126

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ate Tribunal, we do not propose to write a detailed order. 2. It is appellants' case, repeatedly stated, which the Collector has accepted, that they had imported polyester film coated with ferric oxide or 12 Microns. The finding, therefore, that the said polyester film is not metallised polyester film appears to us to be erroneous. Since the said polyester film is coated with a metal it must be t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Part-A will depend upon whether the said polyester film is audio magnetic tape in jumbo rolls or is metallised polyester film to which processes have to be applied for conversion into audio magnetic tape. To determine this the matter has to be remanded to the Tribunal. Based upon this determination, the Tribunal will decide its classification. 4. The appeal is allowed. The judgment and order und .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X