TMI Blog1989 (8) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... ignments of polyester metalised film and filed bills of entry for clearance of the goods claiming assessment of the goods for the purpose of C.V. duty @ 8% of CET. According to them, the goods were covered under Item 68 of CET, while the department assesssed them under Tariff Item 15A. So, the appellant filed refund claims on both the consignments which were rejected by the Assistant Collector and, in turn, by the Collector (Appeals). This has given rise to the present appeal. 3. We heard Shri K.V. Kunhikrishnan, ld. Consultant for the appellant and Shri M.S. Arora, ld. J.D.R. for the department. 4. The appellant has also moved a Miscellaneous Application No. 247/88-C whereby the appellant sought to raise an additional ground of appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. He referred us to invoices wherein the goods are described as polyester metalised film Gold 25 micron and he also referred us to bills of entry wherein also the goods are described as polyester metalised film. 7. In the Order-in-Original, the Assistant Collector of Customs had rejected the refund claim on the ground that the goods were polyester resins extruded in form of a film and polyester resins being poly-condensation product, would be appropriately covered under Item 15A(1) and film made out of it would squarely be treated as article of rectangular shape. Collector, in his Order-in-Appeal, held that as he had already decided indentical appeals in which he had held that imported polyester films were foils as the imported films ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant has preferred claim for refund on the basis that the consignment should be classified under T.I. 68 and so, they have claimed by way of refund only the amount of duty differential between the amount of duty levied under T.I. 15A(2) and leviable under Item 68. But, then, even if there is any mistake in calculation, the fact remains that the appellant has filed refund claim and if they are entitled to avail of the benefit of any other provision of law, they should be entitled to claim it. Rule 10 of Customs Excise Gold (Control) Appellate Tribunal (Procedure Rules), 1982 also empowers the Tribunal to rest its decision on any other grounds other than those urged in the memorandum of appeal. Moreover, once a refund claim is p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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