1993 (3) TMI 235

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....td., 2, Reiney Park, Calcutta-19, has imported Paste Coated Paper, Ex. s.s. Hooghly Pioneer, Rot. No. 272/86, Line No. 29, bill of entry No. DI 1095 dated 28-5-1986. The goods were assessed under Heading 4811.39/186/86-Cus., @ 100% + 40% ad valorem + CET 4811.39 @ CV 10% + Rs. 2,200/- per M.T. + 1/8% Cess on L/C totalling to duty of Rs. 58,908.68. The sample of said goods was drawn on 4-6-1986 by S.A. and sent to Custom House for chemical testing. The chemical test report signed by Chemical Examiner dated 16-6-1986 was examined by concerned Appraising Group 2. In the test report, it was mentioned that the one surface of paste coated paper was of light yellow colour and other surface was white one. The coloured surface was coated with cellul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appeals were filed by M/s. Union Carbide Ltd. against the orders passed by the Assistant Collector of Customs, Appraising Group 2, under F. No. S43-461/86A (Gr. II) C/D dated 9-2-1987 and S43-510/86A (Gr. II) (C/D) dated 9-2-1987 confirming the demand for payment of Rs. 1,05,181.84 and Rs. 24,443.52 respectively. On the grounds of short levy of duty in respect of the goods cleared under the bills of entry No. DI 406, dated 12-5-1986 and DI 1095 dated 28-5-1986 the Collector of Customs (Appeals) passed an Order-in-Appeal No. Cal. Cus. 280 & 281/91 dated 7-5-1991 and issued on 15-5-1991 setting aside the orders both dated 9-2-1987 passed by the Assistant Collector of Customs, Appraising Group 2 and confirmed the classification of the impug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re the Tribunal had considered the various parameters for classification under Chapter 48 CTA. 3. The ld. Counsel, Shri Sridharan appearing for the respondents, contended that the goods imported cannot be classified under Heading 39.12 as they are not in primary form in terms of Chapter Note 6 to Chapter 39 which lays down what is primary form for purposes of Heading 39.12. The goods imported are in the form of sheets and not in lumps and blocks to be considered primary form. Further, the ld. Counsel pointed out that the criterion for exclusion from Chapter 48 under Chapter Note 1(f) is the thickness of plastic whereas the goods had not been tested for thickness, nor are they in layers. The ld. Counsel, further, submitted that the T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct described as film laminate. The present goods film laminate has been described as a thin film made of electrolytic paste consisting in Zinc Chloride, Ammonium Chloride, Mercuric Chloride, on a special carrier paper for the purpose of maximum migration between the depolarizer mix and zinc electrode of the flat electrolytic cells and are meant for use in manufacture of layer built dry batteries. This is exactly the description and function of the goods considered vide para 3 of the above-cited Tribunal decision wherein Tribunal held that Heading 48.01/21(1) CTA covering impregnated or coated paper was specific for such paper which was, therefore, correctly classifiable thereunder. In that decision, the Tribunal had found as follows :- "....