1988 (2) TMI 177

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....tion to be decided is whether these goods are exempted from additional duty of Customs under Notification No. 228/76-Cus., dated 2-8-1976. The Collector (Appeals), by the impugned order, held that those imported metalized polyester films were foils and did not qualify for exemption under this Notification. 2. We have heard Shri Sogani for the appellants and Shri Shishir Kumar for the respondent. Shri Sogani has argued that all these three cases are squarely covered by this Tribunal's order No. 257-258/87-C, dated 25-3-1987 and the judgments of (i) Madras High Court in the case of M/s. Precise Impex (P) Ltd. v. The Collector of Customs, Madras, reported in 1985 ECR 1111(Madras) = 1985 (21) E.L.T. 85(Madras), (ii) Bombay High Court in the ....

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....efore the same comes under the term 'foil'. Since the foil which is nothing but very thin film of a thickness not exceeding 0.025 mm the same is expressly excluded from the exemption under the said Notification. As the petitioners' goods fall within the expression 'foil' in all respects, it is outside the purview of the said Notification ... ... ... In effect film and foil upto a thickness of 0.025 mm is synonymous. Technically and scientifically the term 'foil' is very thin film having a thickness upto 0.025 mm. The goods in the present petition being metalised polyester film of a thickness of 25 micron (0.025 mm) therefore fall within the term 'foil' ... ... ... The expression 'foil' scientifically and technically means very thin material....