Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2002 (1) TMI 1112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Order].   On hearing both sides, the appeal from Revenue was admitted and was taken up for disposal. 2. The respondents were manufacturing multilayer plastic film. They had taken credit of duty paid on plastic colour master batch inorganic falling under sub-heading 3206.90 and thermo plastic rubber granules falling under sub-heading 4002.00. In their declaration under Rule 57G, the inp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder resulting in filing of this appeal by the Revenue. 3. I have seen the Tariff entries as they existed at the material time. Heading 32.06 covers pigments. Heading 32.12 also covers pigments. Therefore, the likelihood of different manufacturers classifying their products differently cannot be entirely ruled out. 4. Apart from the citation made by the Commissioner (Appeals), in a num....