https://www.taxtmi.com/caselaws?id=43857 The appellant, a manufacturer of Gramophone records, imported Poly Vinyl Chloride (P.V.C.) L.P. Biscuit material from Yugoslavia, classified as modified resins by customs authorities. Customs duty at 100% and countervailing duty of Rs. 94,274.35 were imposed. The appellant claimed the material was pure resins, not modified, seeking a 50% duty rebate under Exemption Notification No. 69 dated June 15, 1968. The dispute centered on the classification of the imported material, with the Revenue maintaining it was modified resins. The appeal was dismissed, finding no arbitrariness in rejecting the appellant's plea based on a notice issued post-import and noting the option to raise alternate pleas before appropriate authorities. en-us Wed, 15 Sep 1993 00:00:00 +0530 Mon, 21 Jun 2010 15:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43857 The appellant, a manufacturer of Gramophone records, imported Poly Vinyl Chloride (P.V.C.) L.P. Biscuit material from Yugoslavia, classified as modified resins by customs authorities. Customs duty at 100% and countervailing duty of Rs. 94,274.35 were imposed. The appellant claimed the material was pure resins, not modified, seeking a 50% duty rebate under Exemption Notification No. 69 dated June 15, 1968. The dispute centered on the classification of the imported material, with the Revenue maintaining it was modified resins. The appeal was dismissed, finding no arbitrariness in rejecting the appellant's plea based on a notice issued post-import and noting the option to raise alternate pleas before appropriate authorities. Case-Laws Customs Wed, 15 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43857