9911796707
TMI Blog2005 (6) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... P.G. Chacko, Member (J)]. - The respondents were engaged in the manufacture of "unexposed cinematographic positive print films" during the material period. They used to import such film in jumbo rolls from Belgium and cut the same to size for use by the cine-industry in India. The jumbo rolls imported were of width of 1.728 mtrs. and of various lengths. They used to be imported through Madras Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was noted between the actual quantity of jumbo film imported and the quantity for which duty was paid. The department, accordingly, called upon the party to pay differential duty of Rs. 5,34,023/-. The original authority confirmed this demand under Section 28(2) of the Customs Act but its order was set aside by the Commissioner (Appeals) in an appeal filed by the assessee. Hence the present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the established practice of demand of Customs duty was only on the usable portion of imported films. He also found that the scrap arising out of cutting-to-size of the jumbo rolls was cleared only on payment of duty. These two findings are not under challenge in the present appeal. Therefore, the appeal is bereft of merit and the same is dismissed. (Operative part of the order was pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
