https://www.taxtmi.com/caselaws?id=166704 The Tribunal allowed the appeal, determining that the imported cellulose acetate film scrap met the requirements for the concessional rate of duty under Customs Notification No. 227/76. The Tribunal found that the goods aligned with the specifications for film scrap as described in the Bill of Entry, and the Notification did not restrict the definition of film to cinematograph films or specify thickness requirements. Consequently, the Tribunal directed Customs authorities to grant consequential relief to the appellants within three months from the date of the order. en-us Mon, 12 Sep 1983 00:00:00 +0530 Fri, 31 Oct 2014 16:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166704 The Tribunal allowed the appeal, determining that the imported cellulose acetate film scrap met the requirements for the concessional rate of duty under Customs Notification No. 227/76. The Tribunal found that the goods aligned with the specifications for film scrap as described in the Bill of Entry, and the Notification did not restrict the definition of film to cinematograph films or specify thickness requirements. Consequently, the Tribunal directed Customs authorities to grant consequential relief to the appellants within three months from the date of the order. Case-Laws Customs Mon, 12 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166704