Customs exemption denied for painted tin sheet cuttings treated as falling within excluded coated goods.

Imported tin sheet cuttings were held outside the scope of Notification No. 80/90-Customs because the notification's explanation excluded goods that were galvanized, zinc alloy coated, aluminium alloy coated or lacquer coated, and the Tribunal treated painted goods as falling within that excluded category. The lower authority's finding that the goods were painted on one side was not controverted, and on that factual basis the exemption benefit was denied and the order below was upheld.

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Issues: Whether the imported tin sheet cuttings, found to be plated, coated or painted on one side, were entitled to the benefit of Notification No. 80/90-Customs.

Analysis: The notification contained an explanation excluding from its benefit goods that were galvanized, zinc alloy coated, aluminium alloy coated or lacquer coated, and the Tribunal treated painted goods as falling within the excluded category. The finding of the lower authority that the goods were painted on one side was not controverted.

Conclusion: The benefit of Notification No. 80/90-Customs was not available to the imported goods, and the lower authority's order was upheld.

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