1999 (9) TMI 249

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..... led by the Revenue, the matter relates to the interpretation of the conditions under Col. 5 of the Table at Sl. No. 32 of the Notification No. 53/88-C.E., dated 1-3-1988. The respondents are M/s. A.N. Sons. The Commissioner of Customs (Appeals) had taken a view that no counterveiling duty under Section 3 of the Customs Tariff Act, 1975 was leviable on the Acrylic Plastic Sheets when they had been .....

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..... tic Sheets. On import, they had not paid any additional duty of Custom under Section 3 of the Customs Tariff Act, 1975 on the ground that the Acrylic Plastic Sheets (Off Cuts) imported were manufactured out of scrap of plastics and there was no stipulation in the Notification No. 53/88-C.E., dated 1-3-1988 that duty liability should have been discharged in respect of scrap of plastic. 3. We .....

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..... plastic materials classifiable under Heading No. 39.01 to 39.14 were the primary forms of plastics and were chargeable to appropriate rate of duty. If the interpretation as placed by the ld. Commissioner of Customs (Appeals) is adopted then even when no duty has been paid on the artificial resins or plastic materials, the Acrylic Plastic Sheets will be eligible for exemption which is not borne out .....

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