1997 (7) TMI 317

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....R, for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the benefit of Notification 345/86. The appellants have imported aluminium foils containing more than 99% aluminium and have claimed the benefit of the said notification under Sl. No. 40 which reads as under : Sl. No. Chapter of the First Schedule to the Customs Tariff Act, 1975 De....

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....s plates, sheets, strip and foils. He has pleaded that the scope of these terms has been specified under this heading. Sheets and foils, he has pleaded, had been bracketed together in terms of this Chapter Note and therefore wherever sheet occurs in any notification, the foil should be taken to be included for the purpose of notification by reason of the fact that the term `sheet' would also cover....

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....he manufacture of electrolytic capacitors or plastic film capacitors. The appellants' Chartered Accountant fairly concedes that the foil as has been imported by them is not intended to be used for the purpose as set out in Sl. No. 1 of the Notification which extends the benefit in respect of foils. His plea is that the goods imported would be used for manufacture of other types of capacitors and t....

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....f assessment from other categories of sheets. The term `sheet' therefore has to be interpreted on its own terms for the purpose of levy of duty. It is now settled law that for interpretation of the Notification the meaning to be assigned to various items in a notification has to be the same as assigned in the Tariff. We find in the present case under Notification 345/84 the benefit of exemption ha....