1983 (9) TMI 294 - AT - Customs

Summary

Issues:
- Determination of entitlement to concessional rate of duty for imported cellulose acetate film scrap under Customs Notification No. 227/76.

Analysis:
The appeal in question was initially filed as a Revision Application before the Central Government and was transferred to the Tribunal for disposal as an appeal under Section 131B of the Customs Act, 1962. The main issue for determination was whether a consignment of cellulose acetate film scrap imported by the appellants was eligible for the concessional rate of duty provided in Customs Notification No. 227/76. The lower authorities had previously rejected the refund application and the subsequent appeal filed by the appellants.

The appellants argued that the goods imported were cellulose acetate film scrap with a thickness not exceeding 0.25 mm, meeting the requirements of the concessional duty notification. They referenced the Indian Standard Glossary of Terms and the Modern Plastic Encyclopaedia to support their claim. On the other hand, the respondent contended that the exemption under the Notification was intended only for cinematograph film scrap, which the imported goods did not fall under. The respondent cited various sources to support their argument, including chemical terms glossary and encyclopedias.

After considering the submissions from both sides, the Tribunal found that the description of the goods in the Bill of Entry as cellulose acetate film scrap with a thickness not exceeding 0.25 mm aligned with the specifications for film scrap. The Tribunal noted that the Customs Notification did not specify any thickness requirements or limit the definition of film to cinematograph films. In analyzing a previous decision of the Tribunal regarding crushed scrap of acrylic sheets, the Tribunal concluded that it was not relevant to the current case.

Based on the discussions and analysis, the Tribunal allowed the appeal, directing the Customs authorities to grant consequential relief to the appellants within three months from the date of the order.