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<h1>Imported films classified as foils exempt from Customs duty, Appellate Tribunal rules</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, holding that the imported metalised polyester films qualified as foils and were ... Additional duty of Customs Issues:Interpretation of whether metalised polyester films qualify as foils for exemption from additional duty of Customs under Notification No. 228/76-Cus., dated 2-8-1976.Analysis:The judgment by the Appellate Tribunal CEGAT, New Delhi involved a common issue regarding the classification of imported metalised polyester films and their eligibility for exemption from additional duty of Customs under a specific notification. The Collector (Appeals) had previously held that the imported films were foils and did not qualify for the exemption under the said Notification.The Tribunal considered arguments from both sides, with the appellants relying on previous decisions from various High Courts to support their case. Specifically, references were made to judgments from the Madras High Court, Bombay High Court, and Calcutta High Court, which had ruled in favor of exemption for similar imported films in other cases.In analyzing the technical aspects, the Tribunal referred to the Bombay High Court judgment distinguishing between 'foil' and 'film', where it was noted that a thin film up to 0.025 mm in thickness could be recognized as a 'foil'. The Tribunal also highlighted the definition of 'foil' as very thin material having a thickness up to 0.025 mm, as per expert opinions and technical references cited during the proceedings.Based on the precedents set by the aforementioned High Court judgments and the technical definitions provided, the Tribunal concluded that the metalised polyester films imported by the appellants qualified as foils and were eligible for exemption from the additional duty of Customs under the Notification in question. Consequently, the impugned orders were set aside, and the appeals were allowed in favor of the appellants, granting them consequential relief.In summary, the judgment clarified the distinction between 'foil' and 'film' in the context of imported metalised polyester films and upheld the appellants' eligibility for exemption from additional duty of Customs based on legal precedents and technical definitions presented during the proceedings.
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