1990 (5) TMI 109

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....f the goods under OGL vide Appendix 6, List 8, part I, Item 565(48) of the Import Policy for April, 1985 - March, 1988 (in short AM 85-88). The Customs Authorities considered the goods to be Audio Magnetic Tapes in Jumbo Roll which appeared in Appendix 3, Part A, Srl. 607(4), which is a list of limited permissible items for raw-materials, components, consumables, tools and spares. According to the customs authorities, the goods also fell under Srl. No. 106A of Appendix 2, Part B under the heading "Engineering Items", import of which required import licence. In the impugned order, the Collector has, therefore, held that the import of the goods was not permissible under OGL vide Appendix 6 of AM 85-88 (Supra). As the appellants did not produc....

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....20 of the paper-book) and invoice (page 21 of the paper-book). He has also drawn our attention to letter dated 13-7-1984 from the Small Industries Service Institute to the appellants, which says that "for sound recording, i.e. for commercial application, the audio tape of 3.81 mm is used. However, for professional grade application e.g. by AIR tape of approximately quarter inch in width is used. As per our knowledge audio tape of more than 2 inch in width are not used for sound recording". He has also drawn our attention to the ISI specification at pages 58 & 59 of the paper-book. He has argued that paragraph 59(3) of AM 85-88 says that there is co-relation between Import Trade Control classification and Import Customs Tariff classification....

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....-8-1983 as amended under Notification No. 344/86-Cus. dated 16-6-1986 as amended. Polyester films of thickness not exceeding 36 microns falling under Chapter 39 of the Customs Tariff imported for the manufacture of magnetic tapes were exempted from basic customs duty in excess of 30% ad valorem and whole of additional duty of customs leviable under Section 3 of the Customs Tariff Act, 1975. Shri Bagaria has argued that the appellants' imported polyester film was entitled to the benefit of the notifications as it fulfilled all the conditions laid down therein. 3. Shri Chandrasekaran, for the Revenue has reiterated the reasons given by Collector. He has also drawn our attention to para (V) of the Appeal Memo in which it is stated that as p....

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....the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip and to blocks of regular geometric surface-worked (for example, polished, embossed, coloured, merely curved or corrugated), uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles ready for use, for example, tablecloths)." This explanation has given a few examples of the expression "otherwise surface-worked". These examples are polished, embossed, coloured, merely curved or corrugated. This means that the expression "Otherwise surface-worked" covers processes similar to these examples. Coating with Ferric Oxide is not a process given in the examples in the said Explanatory Note....