1996 (12) TMI 237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant imported a consignment of goods declared to be PVC embossed film, claiming clearance under Entry 322 of Appendix 6 List 8 Part 1 of the AM 1985-88 policy. The department on testing found the goods not to be embossed and having Vicat of 61oC. He therefore took the view that the goods fell under Entry 353 of Appendix 3A and required a licence. In due course, the Deputy Collector of Customs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....finish amounts to embossing. I do not consider it necessary to examine this point for the reason that the issue could be decided by the second point. Even if it is held that the goods were held to be embossed they would appear to fall under Appendix 3 entry. Entry by reason of the fact that the softening point is less than 70oC. Appendix 3 entry reads as follows : "Polyvinylchoride plastic film ....