1982 (7) TMI 261

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....the Bench of the Government of India at Delhi which the petitioners failed to avail. They then requested for a hearing at Bangalore on another date. Since it is not possible for the Bench to move to Bangalore to hear the petitioners and since the facts as well as the law are quite clear in this case, Government dispense with the personal hearing and proceed to examine the merits of the R/A on the basis of the petitioners' written submissions and the records of the case. 2. The facts briefly are that the petitioners imported a consignment of Cellulose Nitrate films of thickness 0.11 mm which was assessed under Item 82(3) I.C.T. with C.V.D. under Item 15A(2) of the C.E.T. The petitioners paid the duty and cleared the consignment on 18....

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....No. 65/73 will not be available in the instant case. It was also held that Notification No. 86/74 was issued subsequent to the importation of the present consignment and will not apply on this short point alone. 6. In respect of the alternative plea, the appellate authority observed that Item 82 (3)(b) at the relevant time read as "Articles made of plastics, the following namely: Tubes, rods, sheets, foils other rectangular or profile shapes whether laminated or not and whether rigid or flexible " and films would be covered within the description "other rectangular or profile shapes". In this view of the matter, the said authority also rejected the alternative plea for reassessment under Item 87 l.C.T.without C.V.D. 7. In th....

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....d be resorted to only when a serious attempt to classify the product under any other heading of the tariff fails. 10. Item 82(3)(b) at the relevant time read as:- 82(3)(b) Articles made of plastics, the following namely: "tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not and whether rigid or flexible including lay flat tubings and polyvinyl chloride sheets. 11. By a careful scrutiny of this entry, it would be observed that apart from 6 specified items a substantial portion of this entry is devoted to "Articles of other rectangular or profile shapes, whether laminated or not and whether rigid or flexible (underlining supplied). 12. Allowing reason to prevail, it au....