Imported acrylic scrap not liable to additional countervailing duty where binding tariff precedent governs classification.

Crushed acrylic sheets scrap imported as scrap was held not to fall within Item 15A of the Central Excise Tariff Schedule for additional countervailing duty purposes. The dispute was resolved by applying prior Tribunal precedent, which had already construed the relevant tariff entry, and that reasoning was followed in the transferred revision under Section 131-B of the Customs Act, 1962. On that basis, the imported goods were found not leviable to additional countervailing duty, and the appellants succeeded.

---

---

Issues: Whether crushed acrylic sheets scrap imported by the appellants was leviable to additional countervailing duty under Item 15A of the Central Excise Tariff Schedule.

Analysis: The transferred revision arose under Section 131-B of the Customs Act, 1962. The dispute turned on whether crushed acrylic sheets scrap fell within Item 15A of the Central Excise Tariff Schedule for purposes of additional countervailing duty. The issue was treated as concluded by prior decisions of the Tribunal relied upon by the Departmental Representative, and the same reasoning was followed.

Conclusion: The imported crushed acrylic sheets scrap was not leviable to additional countervailing duty under Item 15A of the Central Excise Tariff Schedule, and the finding was in favour of the appellants.

Ratio Decidendi: Crushed acrylic sheets scrap imported as scrap is not liable to additional countervailing duty under Item 15A of the Central Excise Tariff Schedule when the governing tariff entry has already been construed by binding Tribunal precedent.

---