1983 (7) TMI 320

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the Appellant `film laminate' are classifiable under Heading 48.01/21 of the First Schedule to the Customs Tariff Act, 1975 (ICT) as paper (as decided by the authorities below) or under Heading 39.01/06 in the group of plastic goods or 38.01/19(1) as chemical products as elsewhere specified. 3. The submission briefly are that before the ICT of 1975 came into force, the goods were being assessed under the "residuary" Item 87 of the old ICT of 1934. The appellants further submit that `film laminate' is a thin film of Electrolyte paste consisting of Zinc Chloride, Ammonium Chloride and Mercuric Chloride carried on a special carrier paper. Both the carrier paper and mixture of chemicals constituting the film together make the film l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve considered the submissions made by both sides. In this context we perused the copies of the Bills of Entry filed by the appellants. In Bill of Entry No. TC-274, dated 20-2-1980, the goods were described as `film laminate with paper backing' which was amplified by the Department as coated paper for manufacture of battery. In another Bill of Entry of 1978-79, it was described as battery material (rest of the description is not clear, the copy being illegible) and in yet another Bill of Entry (name of the ship : Vishva Nidhi) it was described as film laminate and was amplified as film laminate paper backing. In the importation by Vishva Jyoti (1979-80) imported goods were described as film laminate with paper backing and was amplified as fi....