1987 (10) TMI 266

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....e said Notification. The Assistant Collector rejected the refund claim on the following two grounds : "(1) The proper certificate of country of origin was not produced; (2) PVC sheets are manufactured articles from the raw material obtained after polymerisation and co-polymerisation." 3. The Collector (Appeals) on appeal filed by the respondents accepted the respondent's plea and held that the necessary certificate for the purpose of claiming benefit of concession the goods being of Korean origin, was correctly filed. He also held that in terms of Serial No. 6(l)(c) of the Table to the said notification PVC sheets imported were covered by the description of the goods which were eligible for the benefit of the notification. The Appellant ....

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....dition) Revised by Gessner G. Howley, polyvinyl chloride is described as "A synthetic thermoplastic polymer". It is also mentioned there that polyvinyl chloride is readily compounded into flexible and rigid forms by use of plasticizers, stabilizers, fillers and other modifiers and easily coloured and processed by blow moulding, extrusion calendering etc. and made available as film, sheet, fabric and foam. It is clear from this that polyvinyl chloride does not include articles such as sheets, films, made by compounding polyvinyl chloride with plasticizers, stabilizers and other modifiers. Sheets with designs on one side are finished goods and are not raw material like granules powder etc. Articles manufactured out of PVC or compounded PVC, ....

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....y for use); and (e) waste and scrap." He pointed out that in terms of 3(d) above, the type of sheets imported by the respondents were also covered under 39.01/06. He stated that under Item 6(1)(c) of the Notification No. 342/76 apart from liquid power and granule states of PVC, its other forms were also covered under the notification. He stated that sheets imported were covered by the description 'Other forms'. He cited the case of Aggarwal Tyres v. Commissioner of Sales Tax : 1979 (43) STC 425 (MP) in support of his plea that the word 'Other form' covered even rolls. He stated that inasmuch as the goods had been assessed under T.I. 39.01/06 CTA under which polyvinyl chloride was covered and under the notification also PVC falling under T....

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....dated 14-8-1981 as is specified in col. (4) of the said Table: Provided that the importer proves (in accordance with the Rules of Origin referred to in Paragraph 10 of the protocol relating to Trade Negotiations among Developing Countries, signed on the 8th day of December, 1971) to the satisfaction of the proper officer of the Customs that the goods in respect of which the benefit of this exemption is claimed are of the origin of Brazil or Spain or Turkey or Yugoslavia or the Republic of Korea or Tunisia or the Arab Republic of Egypt or Chile or Mexico or Uruguay, or Peru or Paraguay or Bangladesh or Romania as the case may be. THE TABLE Sl. No Description of goods Heading No. in the -First Schedule to the Customs Tariff Act, 1975 Ex....