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of <h1>Tribunal reclassifies resin film import, overturns lower authority decision.</h1> <h3>COLLECTOR OF CUSTOMS Versus HINDUSTAN AERONAUTICS LTD.</h3> COLLECTOR OF CUSTOMS Versus HINDUSTAN AERONAUTICS LTD. - 1990 (47) E.L.T. 412 (Tribunal) Issues: Classification of imported goods under Item 15A CET - Film form vs. end useDetailed Analysis:1. Issue: Classification of imported goods under Item 15A CET- The case involved a dispute regarding the classification of a consignment of 'Synthetic Resin in film form' imported by M/s. Hindustan Aeronautics Ltd.2. Detailed Analysis:- The original assessment classified the goods under heading 39.01/06 CTA with a specific duty rate. Subsequently, a demand was raised reclassifying the goods under a different item, which was confirmed in the order-in-original.- The respondents appealed, and the Collector of Customs (Appeals) held that the goods were classifiable under a specific item under CET.3. Issue: Film form vs. end use for classification- The Revenue contended that the form in which the item is imported determines its classification under CET, not its end use. They argued that the item fits under a different item than the one classified by the lower Appellate authority.4. Detailed Analysis:- The Departmental Representative argued that the imported product, Redux 775 film, falls under a specific Tariff Item that includes articles made of plastics in various forms, including sheets and foils.- They emphasized that the product, being in film form, aligns with the description under a different Tariff Item than the one it was classified under by the lower authority.5. Issue: Nature of the imported product and its classification- The respondents argued that the imported product, though in film form, should be classified differently based on its nature as a bonding material and resin used for specific purposes.6. Detailed Analysis:- The Deputy General Manager for the respondents explained that the imported product, Redux film 775, is a resin in sheet (solid) form used for bonding aluminum sections of a helicopter rotor head.- They contended that the precision required in their application necessitates the product to be in sheet form for convenience and uniform application, falling under a specific Tariff Item.7. Judgment:- The Tribunal analyzed the Tariff Items and the nature of the imported product, concluding that the product, being a resin in film form, aligns with a specific Tariff Item different from the one classified by the lower authority.- The Tribunal upheld the Revenue's contention, setting aside the lower authority's decision and restoring the order-in-original passed by the Assistant Collector of Customs, Madras.8. Additional Decision:- The Tribunal also rejected the cross-objection filed by the respondents, deeming it not maintainable and time-barred.This detailed analysis outlines the key issues, arguments presented by both parties, and the Tribunal's judgment regarding the classification of the imported goods under the relevant Tariff Items.
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