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1995 (5) TMI 27 - SC - CustomsWhether Class E and other high temperature resisting material could be subjected to duty under Chapter 39 or Chapter 48 of the Schedule of Customs Act? Held that:- In the material in dispute, paper is impregnated with plastic to provide it rigidity and toughness. Since it is used in high-voltage electric motions it was electrical grade insulation. The exemption, however, is to such goods falling in Chapter 48 of the First Schedule. There is nothing either in the notes or in the heading of 39.01/06 to suggest that it applies to paper coated with plastic. In fact the word such as to amplify the words `artificial resin' in the heading has not been used before artificial plastic material. It has by implication now included in Chapter 48 paper with coating of plastic if the constitution of plastic was less than half the total thickness. The order of the Tribunal thus is upheld but for different reasons.In the appeal filed by Collector (Customs) the learned counsel failed to demonstrate that the order levying countervailing duty under Tariff Item 68 suffers from any error of law. Appeal dismissed.
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