TMI Blog1984 (7) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty at Rs. 88,060.50 was disputed. This writ petition was filed without availing of the remedies provided under the Act. The assessment was made on 6-7-1979. 2. Respondent takes up the stand that though the word 'films' is not specifically mentioned in Notification No. 228-Customs, dated 2-8-1976, as amended by Notification No. 443- Customs of 1976, a countervailing duty at the rate of 50 per cent of the value under Item 15-A (2) of the Central Excise Tariff is leviable. A film being a sheet of plastic of a kind, it falls within the exclusion contemplated in the Notification. Merely because films do not find a place in item 15-A (2) of Central Excise Tariff, it will not be correct to claim that it would fall within the expression 'Art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stinctive descriptive word that may be used in the documents, but what was the type of goods imported. 3. Mr. Habibulla Basha, learned Counsel for the petitioner, submits that, there is no dispute that the goods imported were plastic metallised films. As for levy of basic duty under Tariff Act, there is no dispute. It is only with reference to levy of additional duty under Sec. 3 of the Act, reliance is placed on the Notification No. 228-Customs, dated 2-8-1876, amended by Notification No. 443-Customs, dated 29-11-1976. It is to the effect that articles made of plastics of all sorts are exempt from payment of so much of duty of the Customs as is leviable thereto under S.3 of the Tariff Act, but excluding those specified in the Table Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, the word 'film' finds a place whenever the Government considered that it required to be exempted from levy of duty. Item 15-A (2) of Excise Tariff, to which reference is specifically made in the Tariff Exemption Notification, is to the following effect : "(2) Articles made of plastics, all sorts ....... including tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not, and whether rigid or flexible including lay flat tubings and polyvinyl chloride sheets not otherwise specified." The word 'films' is not mentioned in this item. But in the exemption notification issued under Excise Act spread over several years, the word 'films' is specifically mentioned. The relevant notifications are : "1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation by virtue of the Explanation found therein. 7. To add further strength to this plea put forth by petitioner, reliance is placed on I.S.I. Standards relating to plastic industry, wherein 'film' is described as 'A sheeting having nominal thickness not greater than 0.25 mm.' Further, in Chapter 39 of Tariff Act, Chapter Note 3 sets out the materials to which heading 39.01/06 would apply. It mentions films as a specific item. Yet, another interesting feature pointed out is that, by a Notification issued in 1981, under Excise Act, item No. 15 BB had been inducted dealing with 'polyester films'. Still, Counsel for respondent would plead that, when these films are spread out, they have a rectangular shape. If this sort of understanding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rospective effect or not. In the penultimate paragraph, after referring to item 82(3)(b) it was held that the interpretation put by the Revenue was not wrong because the films imported were only rectangular in shape. The type of goods imported by the petitioner herein and the notification relied upon, having led to consider on as to under what classification these goods fall, the decision of the Division Bench does not stand in the way of the petitioner securing the relief prayed for. 10. Hence, the contention of the revenue that though the word 'films' is not used in the Table to the Tariff Notification, yet, 'films' will fall within the ambit of words 'sheets, and foils whether they are rigid or flexible', is a perverse approach, in spi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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