1983 (9) TMI 294

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....on in the present appeal is whether a consignment of Cellulose acetate film scrap imported by the appellants was entitled to the concessional rate of duty provided in Customs Notification No. 227/76, dated 2-8-1976. The said Notification fixed a concessional rate of duty on "film scrap", among other items specified therein. The Refund application and the subsequent appeal filed by the appellants did not meet with success before the lower authorities. 3. The appeal was initially posted for hearing on 31-3-1983, on which date the Tribunal dismissed the appeal for default of appearance by the appellants. The appellants thereupon filed an application for restoration of the appeal on the ground that they had earlier requested for the dis....

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....pposing the appeal, Shri Sunder Rajan submitted that the exemption Notification was intended to confer duty concession only on cinematograph film scrap, which the present goods were not. In support of his submission, he produced extract from Glossary of Chemical Terms, 2nd Edition, Clifford A. Hampel Gessner G. Hawley, page 114, in which it is stated that the term "film" has specific application to the photographic industry. He also referred to the Kirk Othmer Encyclopaedia, 3rd Edition, page 216, which defines film as that section of a plastic resin or a regenerated cellulosic material which is very thin in relation to its length and breadth and has a normal thickness not greater than 0.25 mm. In this context he also referred to the Tribun....