Customs exemption for thin metalised polyester films confirmed where 25 micron material was treated as foil, not film.

Metalised polyester films of 0.025 mm, or 25 micron, thickness were treated as falling within the description of "foil" rather than "film" for customs classification purposes. Prior High Court and Tribunal decisions distinguishing foil from film, and recognising very thin film not exceeding 0.025 mm as foil, were applied to the imported goods. On that basis, the goods were held eligible for exemption from additional duty of customs under Notification No. 228/76-Cus. dated 2-8-1976.

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Issues: Whether metalised polyester films of thickness 0.025 mm/25 micron were eligible for exemption from additional duty of customs under Notification No. 228/76-Cus. dated 2-8-1976.

Analysis: The classification turned on whether the imported goods could be regarded as "foil" or remained "film". Reliance was placed on prior decisions of the High Courts and the Tribunal, which distinguished foil from film and recognised very thin film not exceeding 0.025 mm as falling within the description of foil. On that reasoning, imported metalised polyester films of 25 micron thickness were held to fall within the scope of the exemption notification.

Conclusion: The goods were entitled to exemption from additional duty of customs under Notification No. 228/76-Cus. dated 2-8-1976.

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