1998 (7) TMI 206

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.... Shri A.K. Madan, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In this case, a demand of Rs. 6,75,124.22 has been confirmed against the appellants as duty short paid on clearances of metallised plastic films during the period from 22-7-1987 to 31-3-1990, holding that the appellants who are a registered SSI Unit were not eligible to the benefit of concessiona....

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.... Bills of Entry in which the description of the imported films was clearly given, indicating their classification as under sub-heading 3920.32 and, therefore, it cannot be said that the appellants were guilty of mis-statement or suppression with intent to evade payment of duty since the Department knew all along that the films that were being imported did not fall under sub-headings 3901 to 3915. ....

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....0. 4. We have carefully considered the submissions of both sides. While it is true that the appellants had stated in their classification lists that the metallised films are being produced out of duty paid goods falling under CET sub-heading 39.01 to 39.15, when they knew that the films instead fell under CET sub-heading 39.20, it is also true that the description of the imported films ind....

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.... manufactured in India from out of duty paid imported bare plastic films should also be charged to Central Excise duty @ 35% ad valorem and not at the concessional rate of duty @ 25% ad valorem because such metallised films cannot be stated to have been manufactured from out of Central Excise duty or CVD paid plastic raw materials of Headings 39.01 to 39.15". Therefore, the contention of the appel....