1987 (10) TMI 254

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....per : S.D. Jha, Vice-President]. - The question for decision in this appeal by Collector of Customs, Madras is classification of Synthetic Resin in film form (Redux 775 film) for the purpose of additional duty under Central Excise Tariff - whether it falls under Tariff Item 15A(2) as an article of plastic as claimed by Revenue or as a raw material as under Tariff Item 15A as claimed by the impor....