1983 (5) TMI 227

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....RDER The case was heard on 18-5-1983. 2. The appellants imported aluminium foil laminated with polyethylene film. The goods were assessed under Heading 76.03/04(2) of the Customs Tariff Act, 1975 and customs duty of 100% plus auxiliary duty of 20% plus countervailing duty of 33.6% was charged thereon. The importers filed an application for refund claiming re-assessment at the rate of 27.5% ....

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....vision application to the Central Government in which they changed over to Notification No. 173/77-Cus., dated 8-8-1977 for relief. This revision application, on transfer to the Tribunal, is now before us as the subject appeal. 3. When the case came up for hearing on 18-5-1983, the appellants pressed for consideration of their claim under Notification No. 67/79-Cus. but when it was pointed o....

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....ined in Section 27 of the Customs Act, 1962 they were barred from making fresh claims. 5. We have carefully considered the matter. We find that the original claim of the appellants itself was for re-assessment of the goods at 27.5% customs duty plus 5% auxiliary duty. Notification No. 173/77-Cus. ultimately relied upon by them gives precisely these rates of effective duty and nothing more. S....

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.... thereon, which is specified in the said First Schedule as is in excess of 27-1/2 per cent ad valorem." There is no doubt that this notification covers aluminium foil which, in the absence of any qualifying words, would cover laminated aluminium foil also so long as aluminium is the predominant component of the laminate and gives the laminate its essential character. Since the laminated aluminium....