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TMI Blog1983 (11) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... e captioned appeal was initially filed as a Revision Application before the Central Government which, under Section 131B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The only and simple issue arising for decision in the present matter is whether the goods imported by the appellants, namely, the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification. However, the appellants argue that acetal homopolymer is comparatively superior to acetal copolymer in many properties and, therefore, the intention of the Government would not have been to discriminate the former product against the latter. On this reasoning they have requested for the benefit in question on grounds of equity if not on any other consideration. The lower authorities d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative, contended on behalf of the Revenue that the chemical composition of copolymer and homopolymer were different and they were not one and the same substance. In this connection he referred to the Condensed Chemical Dictionary, Tenth Edition, by G. Hawley, in which "Copolymer" has been defined as "An elastomer produced by the simultaneous polymerization of two or more dissimilar monom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s seem to have realized that they have no case on merits and it is, therefore, they brought in the question of equity. This Tribunal can only interpret the Notification as it stood at the material time. We agree with the reasoning adopted by the Appellate Collector and the arguments advanced by the Departmental Representative. 6. The appellants have referred to a latter import of what they c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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