TaxTMI 
TaxTMI 
1990 (1) TMI 255
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....., Madras had imported a consignment of (250 Sq. Mts.) of 'Synthetic Resin in film form', described in the invoice as 'REDUX 775 FILM'. The original assessment of the goods was under heading 39.01/06 CTA with C.V. duty under Item 15A(1) CET @ 40% + 5% SED. Subsequently, a demand was raised reclassifying the goods under Item 15A(2) CET which demand was later confirmed in the order-in-original. The respondents went in appeal before the Collector of Customs (Appeals) Madras who allowed the appeal of the respondents and held that the goods imported were classifiable under Item 15A (1) CET. 3. The Revenue in this appeal have submitted that the item in question is described as film which is in sheet form and it is immaterial whether this redux 7....
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....der 775 which are processed into film form between protective layers of polythene. The imported product is therefore, not in the form of liquid or powder but in the form of sheets and in the form of film which has been protected between the layers of polythene. He further submitted that even the product information supplied by the manufacturer, which has been produced by the respondents, clearly clarifies that the product imported is in film form which fits into the Tariff description 15A(2). He submitted that solid, liquid or pasty, or powder, granules or flakes or in the form of moulding powders only can fall within the Tariff Item 15A(1). As the imported product is neither in liquid or powder or granules or flakes or in the form of mould....
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....hether solid, liquid or pasty. He submitted that these products are chemically polymorisation/co-polymorisation products of polythene and therefore, they are specifically listed under Item 15A(1)(ii). 6. We have heard both the sides, perused the documents as also the production information of the manufacturers of the imported goods produced by the respondents. The Tariff Items 15A, 15A(1) and 15A(2) of erstwhile tariff are reproduced below- "15A : Artificial or synthetic resins and plastic materials and cellulose esters and others, and articles thereof "15A(1) : The following artificial or synthetic resins and plastic materials, and cellulose esters and others, in any form, whether solid, liquid or pasty, or as powder, granules or flakes....