TMI Blog1993 (3) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... Paper, Ex. s.s. Hooghly Pioneer, Rot. No. 272/86, Line No. 29, bill of entry No. DI 1095 dated 28-5-1986. The goods were assessed under Heading 4811.39/186/86-Cus., @ 100% + 40% ad valorem + CET 4811.39 @ CV 10% + Rs. 2,200/- per M.T. + 1/8% Cess on L/C totalling to duty of Rs. 58,908.68. The sample of said goods was drawn on 4-6-1986 by S.A. and sent to Custom House for chemical testing. The chemical test report signed by Chemical Examiner dated 16-6-1986 was examined by concerned Appraising Group 2. In the test report, it was mentioned that the one surface of paste coated paper was of light yellow colour and other surface was white one. The coloured surface was coated with cellulose derivative (Methyl Cellulose). The percentage of paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders passed by the Assistant Collector of Customs, Appraising Group 2, under F. No. S43-461/86A (Gr. II) C/D dated 9-2-1987 and S43-510/86A (Gr. II) (C/D) dated 9-2-1987 confirming the demand for payment of Rs. 1,05,181.84 and Rs. 24,443.52 respectively. On the grounds of short levy of duty in respect of the goods cleared under the bills of entry No. DI 406, dated 12-5-1986 and DI 1095 dated 28-5-1986 the Collector of Customs (Appeals) passed an Order-in-Appeal No. Cal. Cus. 280 281/91 dated 7-5-1991 and issued on 15-5-1991 setting aside the orders both dated 9-2-1987 passed by the Assistant Collector of Customs, Appraising Group 2 and confirmed the classification of the impugned goods under Tariff Heading 4811.39 both of the Customs Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under Chapter 48 CTA. 3. The ld. Counsel, Shri Sridharan appearing for the respondents, contended that the goods imported cannot be classified under Heading 39.12 as they are not in primary form in terms of Chapter Note 6 to Chapter 39 which lays down what is primary form for purposes of Heading 39.12. The goods imported are in the form of sheets and not in lumps and blocks to be considered primary form. Further, the ld. Counsel pointed out that the criterion for exclusion from Chapter 48 under Chapter Note 1(f) is the thickness of plastic whereas the goods had not been tested for thickness, nor are they in layers. The ld. Counsel, further, submitted that the Tribunal had held in their own case earlier that film laminates are classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a thin film made of electrolytic paste consisting in Zinc Chloride, Ammonium Chloride, Mercuric Chloride, on a special carrier paper for the purpose of maximum migration between the depolarizer mix and zinc electrode of the flat electrolytic cells and are meant for use in manufacture of layer built dry batteries. This is exactly the description and function of the goods considered vide para 3 of the above-cited Tribunal decision wherein Tribunal held that Heading 48.01/21(1) CTA covering impregnated or coated paper was specific for such paper which was, therefore, correctly classifiable thereunder. In that decision, the Tribunal had found as follows :- The goods, as seen from the invoice, are described as film laminates. A laminate i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CTA from BTN/CCCN based Tariff (under which earlier Tribunal decision was given) to the present HSN based Tariff will not make any material difference. The ld. D.R. has also cited the Tribunal decisions in Amit Polymers Compositors - 1989 (39) E.L.T. 674 (Tri.) = 1989 (20) ECR 454 and Meghdoot Laminart - 1990 (49) E.L.T. 75. But those were cases which dealt with laminated sheets produced by pressing together several layers of impregnated layers of paper, which, we have found, is not the case with the goods with which we are presently concerned. Further, in order to classify the goods under Heading 39.12, the Department should show that the imported goods are residuary type of cellulose and its chemical derivatives in primary form as s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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