TMI Blog1991 (6) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... IF value under Tariff Item 82(3)(a) of the Indian Customs Tariff, 1970. The petitioners were also required to pay countervailing duty and surcharge of Rs. 78,406.20 at the rate of Rs. 1.80 per Kg. under section 2A of the Indian Tariff Act, 1934 and Entry 15A of Schedule I of the Central Excises and Salt Act read with notifications issued by the Government from time to time. The petitioners paid the duty under protest and thereafter filed applications for refund of excess duty. The refund applications were filed on August 14, 1970 and September 8, 1970 before the Assistant Collector of Customs. 2.The petitioners claimed that the imported polyester chips do not fall under Entry 15A of Schedule I of the Central Excise Act and are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the petitioners, it would be convenient to set out Item 82(3)(a) and Item 87 of Indian Customs Tariff : "82(3)(a): Artificial or synthetic resin and plastic materials in any form whether solid, liquid or pasty, or as powder, granules or flakes or in the form of moulding powders...... 100% ad valorem plus 36% "87 : All other articles not otherwise specified. 60% ad valorem". It is not necessary to set out provisions of section 2A of the Indian Tariff Act as well as Entry 15A of Central Excise Schedule, because the grievance of the petitioners in respect of the payment of countervailing duty and surcharge is negatived by decision of Division Bench of this Court re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion "synthetic resin". Indeed the petitioners themselves have declared the import of polyester chips as 'synthetic resin' in the bills of entries. The decision of the Division Bench of this Court clearly holds that the polymer chips are synthetic resins and the finding though recorded while examining the liability to pay duty under Item 15A of the Central Excise Schedule, still the conclusion is equally applicable to the application of Tariff Item 82(3)(a) of Indian Customs Tariff. It is also interesting to note that though the petitioners are claiming that it was incumbent upon the authorities below to examine how polyester chips are known in trade parlance, still the petitioners did not produce any material before the authorities below in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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