9911796707
TMI Blog1983 (9) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment of Cellulose acetate film scrap imported by the appellants was entitled to the concessional rate of duty provided in Customs Notification No. 227/76, dated 2-8-1976. The said Notification fixed a concessional rate of duty on "film scrap", among other items specified therein. The Refund application and the subsequent appeal filed by the appellants did not meet with success before the lower authorities. 3. The appeal was initially posted for hearing on 31-3-1983, on which date the Tribunal dismissed the appeal for default of appearance by the appellants. The appellants thereupon filed an application for restoration of the appeal on the ground that they had earlier requested for the disposal of the appeal on merits and stati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajan submitted that the exemption Notification was intended to confer duty concession only on cinematograph film scrap, which the present goods were not. In support of his submission, he produced extract from Glossary of Chemical Terms, 2nd Edition, Clifford A. Hampel Gessner G. Hawley, page 114, in which it is stated that the term "film" has specific application to the photographic industry. He also referred to the Kirk Othmer Encyclopaedia, 3rd Edition, page 216, which defines film as that section of a plastic resin or a regenerated cellulosic material which is very thin in relation to its length and breadth and has a normal thickness not greater than 0.25 mm. In this context he also referred to the Tribunal's decision in Mysore Industria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c sheets and the dispute was whether the imported goods could be said and held to be plastic materials as mentioned in Item No. 15A(1) of the Central Excise Tariff Schedule. The Tribunal held that the imported crushed scrap could not be termed as flakes. The basis of the decision was that the crushed scrap, being not pure plastic sheets and not being capable of direct moulding, cannot be considered as plastic material within the ambit of Item 15A(1) of the CET. We do not think that this decision has any relevance to the issue before us. 9. Having regard to the foregoing discussions, we allow the appeal and direct that the concerned Customs authorities shall grant consequential relief to the appellants within 3 months from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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