TaxTMI 
TaxTMI 
1989 (5) TMI 183
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....R, for the respondent Collector and have perused the record. 3. Two issues have been urged before us for determination. The first is whether the goods imported, namely, 'Acrylic Plastic Off cuts' in the case of M/s. Nako Plast and 'Acrypoly' a brand of acrylic sheets, were eligible for the benefit of exemption from additional duty of customs by virtue of Notification No. 38/73-CE, dated 1-3-1973 issued by the Central Government under Rule 8(1) of the Central Excise Rules, 1944. The second issue (which is urged as an alternative to the first issue) is whether the benefit of Central Excise Notification No. 71/71, dated 29-5-1971 would be available in the matter of levy of additional duty of customs in respect of these goods. 4.&ems....
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.... materials in any form falling under sub-item (1) of this Tariff Item on which the appropriate duty of excise or the additional duty under Section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be, has already been paid; and/or (ii) scrap of plastics; and/or (iii) methyl methacrylate monomer." Of these, (i) and (ii) are not relevant for our present purpose. The contention for the appellants is that the acrylic sheets imported were produced out of methyl methacrylate monomer. In support of this contention, a certificate dated 17-11-1979 from the manufacturers to the effect that Acrylic Plastic Off cuts shipped to M/s. Nako Plast per S.S. 'VICTORY GLEAM' were odd sizes of Acrylic Plastic Sheet manufactured directly f....
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....is contention that conditional Central Excise notifications have no application to imported goods. It is seen that the Bombay High Court was construing Central Excise Notification No. 302/79, dated 4-12-1979. This notification exempted specified artificial or synthetic resins and plastic materials manufactured from raw naphtha or any chemical derived there from, on which the appropriate amount of duty of excise had already been paid, from so much of the duty of excise leviable thereon as was in excess of the duty of excise specified in the notification. It was evidently because of this condition that the High Court observed that it was impossible to imagine a case where in respect of raw naphtha used for manufacture of high density polythel....
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.... rejected as inadmissible." This extract reads like a recommendation made to the Assistant Collector rather than his own considered finding. It makes strange reading. Again he records : "As regards the Madras High Court judgment referred to by the claimants, it is learnt from Legal Section file Cl/177/79 Legal that the Department has instructed the standing counsel to file an appeal against the decision." This extract reveals two things : firstly, the Assistant Collector, though he is located in the jurisdiction of the Madras High Court, does not consider himself bound by the judgment of that Court. It is not because the Division Bench of that Court or the Supreme Court had stayed the operation of the learned Single Judge's judgmen....