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of <h1>Customs Board allows appeal on duty & penalty for P.T.F.E. sheets over 'rigid' definition issue.</h1> The Central Board of Excise & Customs allowed the appeal against an order imposing duty and penalty on P.T.F.E. sheets. The issue revolved around the ... - Issues: Appeal against order imposing duty and penalty on P.T.F.E. sheets, interpretation of term 'rigid' in context of exemption notification.In this judgment by the Central Board of Excise & Customs, an appeal was filed against an order imposing duty and penalty on P.T.F.E. sheets. The Collector of Central Excise, Calcutta had ordered that P.T.F.E. sheets would be chargeable to duty, and other products made from these sheets would also be liable to duty at the stage of sheets. The Collector found that the goods were manufactured and cleared without payment of duty, imposing a penalty of Rs. 5 Lakhs under Rule 173 Q of the Central Excise Rules, 1944. The appellants argued that the case hinged on whether the P.T.F.E. sheets were rigid, as per Notification No. 26/70-C.E., dated 1-3-1970. The Consultant pointed out that the opinion of the National Test House was debatable, citing a judgment of the Bombay High Court defining 'rigid' and 'flexible' based on ordinary meanings. The Board noted the absence of a statutory definition of 'rigid' during the relevant period and found no conclusive evidence to term the goods as rigid plastic boards, sheetings, sheets, and films. Therefore, the Board allowed the appeal and set aside the Collector's order.
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