TMI Blog1983 (1) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal on the appointed day i.e. 11th of October, 1982 as appeal by virtue of the provisions of Section 131B of the Customs Act and is accordingly being disposed of as such. 2. The case involves levy of countervailing duty under Section 3 of the Customs Tariff Act in respect of consignment imported under Bill of Entry No. 1812, dated 24-7-1976, consisting of Acrylic Sheets Crushed Scrap. The importer making a refund claim of c.v. duty before the Assistant Collector of Customs (Refunds) contended that the goods were not covered under Item 15(A) of the Central Excise Tariff at all. The goods imported, however, were held to be covered by item 15A(1) of the C.E.T. for the purpose of levy of c.v. duty. The importer appealed and though the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it could not be automatically excluded from the scope of flakes. To project that the learned Appellate Collector was not certain and clear about the correct position and partly accepted the appeal also by directing refund of duty to the extent of ₹ 4359.52we reproduce the following portion from para 3 of his order as follows :- The C.E.T. being the selective tariff all broken materials though made of plastics could not automatically be deemed to come under 15A(2). At the same time, the appellants contention that they are entirely exempt from the levy of countervailing duty as the item is not falling under 15A(1) or 15A(2) is not maintainable inasmuch as the goods imported though in the form of scrap are essentially plastic mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly urged that the issue was not whether the imported goods were dutiable but whether these were as under item 15A(1) of the Schedule. We were referred to a Public Notice No. 125/77 for the submission that even the Revenue was in doubt whether the plastic sheet crushed scraps could be termed as plastic materials otherwise there was no necessity for the clarification issued as late as on 28th of June 1977 on the basis of some clarifications/instructions of Board dated 9th of March 1977. For the Revenue Mrs Zutshi supported the order of the Collector of Customs and on the given facts tried her best to bring us around the view taken by the Customs authorities. 7. After hearing the parties we first like to notice the description of goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ylic Plastic sheets scrap : It is certified that notification No. 28 Cus., dated 1-3-1964 (reissued under the new tariff as notification No. 228-Cus., dated 2-8-1976) is applicable to articles made of plastics other than those which are mentioned in the table annexed to the said notification. Acrylic plastics sheet scrap being plastic materials, would not be covered by this notification and are liable to c.v. duty under item 15A(1) CET. (Board s F. No. 355/97/77-Cus., I, dated 9-3-1977) Cl1/248/76 Ap. Custom House, Sd/- (K. VISHWANATHAN) Madras-1. Dy. Collector of Customs, Dated : 28-6-1977 for COLLECTOR OF CUSTOMS . 8. The real dispute before us whether the categorisation given by the Appellate Collector of Customs ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly any reference or support attempted to be drawn by the Revenue in this regard is considered extraneous. 10. For the purpose of this case we are not expressing any opinion whether the importer could be said to be assessable under general item 15A of the First Schedule because the short question before us is about the correctness and validity of levying c.v. duty under item 15A(1) which we hold was totally wrong and unjustified. Therefore, accepting the assessee s appeal, we direct that the c.v. duty in respect of the consignment covered by Bill of Entry mentioned in the beginning of the order be refunded. The basis of our decision is that the crushed scrap is not from pure plastic sheets and not being capable of direct moulding ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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