Metallised polyester films were treated as exempt under the customs notification, following prior High Court and Tribunal rulings.

Metallised polyester films imported under the dispute were treated as covered by Notification No. 228/76-Cus. dated 2-8-1976. The Tribunal relied on earlier Tribunal orders and several High Court decisions that had already resolved the same controversy in favour of exemption, and it followed that consistent line of authority rather than departing from it. On that basis, the exemption was held available to the imported films and the appeals did not succeed.

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Issues: Whether metallised polyester films imported by the respondents were eligible for exemption under Notification No. 228/76-Cus. dated 2-8-1976.

Analysis: The Tribunal noted that identical controversy had already been decided by several High Courts and by earlier Tribunal orders, all holding metallised polyester films to be covered by the exemption notification. Finding no reason to take a different view, the Tribunal applied the same line of decisions to the present appeals.

Conclusion: The imported metallised polyester films were held eligible for exemption under Notification No. 228/76-Cus. dated 2-8-1976, and the appeals failed.

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