1987 (9) TMI 267

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..... Order per : D.C. Mandal, Member (T)]. - The appellants imported a consignment of self-adhesive tapes and claimed the benefit of exemption Notification No. 342/76-Cus. as amended. The goods were assessed by the Customs House under Heading 39.01/06 of the CTA. 1975 without allowing the benefit of the exemption notification. An appeal filed against the assessment was rejected by the Collector of Cu .....

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..... ds fall under the Serial No. 6, the appellants cannot seek any relief. I find that the appellants have not been able to substantiate their plea for grant of exemption under the quoted notification." 3. We have heard Shri N.C. Sogani, Consultant for the appellants and Shri A.S. Sunder Rajan, JDR for the respondent. Both of them have stated that there is no dispute in the classification of the good .....

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..... products (for example, Polyethylene, Polytetrahaloethylenes polyisobutylene, polystryene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and Polymethacrylic derivatives,cumarone-indene resins): Sl. No. Description of goods Heading No. in the first Schedule to the Customs Tariff Act, 1975 Extent of Tariff Concession 1. xxxx xxxx x .....

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..... m does not say that only primary form of Polyvinyl chloride is covered by this item nor the intention of this Notification is to give exemption only to primary products and not the finished articles. Item 7 of the notification mentions tyres, tubes and tyre flaps etc. The Item 8 mentions Plywood Veneered panels. This shows that the finished articles are also covered by the notification. Item 6(i) .....

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..... 6 of the notification is similar to that of Tariff Heading 39.01/06. The goods Were assessed under Tariff Heading 39.01/06. Having assessed the goods under this Tariff Heading, it is not justified, for the purpose of extending the benefit of exemption notification, to raise a doubt as to whether the goods are actually polymerisation or co-polymerisation products. Having accepted the goods as poly .....

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