9911796707
TMI Blog1993 (9) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, as it then stood. The Revision filed by the appellant was dismissed. 2.The appellant is a manufacturer of Gramophone records in India. For the said purpose, it says, it used to import Poly Vinyl Chloride (P.V.C.) L.P. Biscuit material. We are concerned herein with nine consignments imported from Yugoslavia between September 22, 1970 to October 23, 1971, the total C.I.F. value whereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty payable. Resins were dutiable under Item 82(3) of the Indian Customs Tariff, which read as follows at the relevant time : Artificial or synthetic resins and plastic materials in"(a) any form whether solid, liquid or pasty or as powder granules or flakes or in the form of moulding powders. 100% ad valorem. Articles made of plastics, the following namely : Tubes, rods, sheets, foils, stic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional (Countervailing) duty under Item 15A(1)(ii) of C.E.T. classification regarding. It is notified for information of the trade and all other concerned that the Board has observed after consultation with the Ministry of Law that "Polyvinyl Chloride" falling under Item 15A(1)(ii) of C.E.T. would continue to refer only to `P.V.C. resins' in their pure and straight form and that modified forms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said alternative ground relating to countervailing duty. The appellant's case before the first authority was that the material imported by him is resins and that he is entitled to the benefit of the Notification No. 69 aforesaid. He raised no other contention before the first authority. Indeed, the Public Notice relied upon by the appellant was issued only in March, 1972 whereas the import in qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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