9911796707
TMI Blog1984 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ndar Rajan, J.D.R., for the Respondent. ORDER The 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 short point arising for consideration is whether plain polyester films imported by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assistant Collector enforced the bond holding that the appellants had failed to furnish the requisite proof of end-use. The appeal against this order did not meet with success. It is the Appellate Collector's order which is now under challenge before us. 4. Shri Sogani submitted before us that the required end-use certificate from the Commissioner of Industries had been produced before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not show this. He cited the decision of the Delhi High Court in Modi Rubber Limited v. Union of India and Others - 1983 E.L.T. 24 (Del.) in which the Court held that the scope, effect and operation of a notification had to be judged by the words employed in the notification. He also cited this Tribunal's decision in Canara Workshop Limited, Mangalore v. Collector of Customs, Madras - 1983 (13) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty that the films imported by them had in fact been used in the manufacture of electronic capacitor. It is futile to argue that metallised films had only one use. If this is so, there is no purpose in the notification requiring evidence of such end-use even in respect of such metallised film. Further, we notice from the impugned order that the appellants were not the manufacturers of electronic ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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