TaxTMI 
TaxTMI 
1984 (7) TMI 81
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.... Customs Tariff Act, 1975 at Rs. 96,066/- was paid, but the additional levy of duty at Rs. 88,060.50 was disputed. This writ petition was filed without availing of the remedies provided under the Act. The assessment was made on 6-7-1979. 2. Respondent takes up the stand that though the word 'films' is not specifically mentioned in Notification No. 228-Customs, dated 2-8-1976, as amended by Notification No. 443- Customs of 1976, a countervailing duty at the rate of 50 per cent of the value under Item 15-A (2) of the Central Excise Tariff is leviable. A film being a sheet of plastic of a kind, it falls within the exclusion contemplated in the Notification. Merely because films do not find a place in item 15-A (2) of Central Excise Tariff, ....
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....goods fell within excluded category, and what is more important is not the distinctive descriptive word that may be used in the documents, but what was the type of goods imported. 3. Mr. Habibulla Basha, learned Counsel for the petitioner, submits that, there is no dispute that the goods imported were plastic metallised films. As for levy of basic duty under Tariff Act, there is no dispute. It is only with reference to levy of additional duty under Sec. 3 of the Act, reliance is placed on the Notification No. 228-Customs, dated 2-8-1876, amended by Notification No. 443-Customs, dated 29-11-1976. It is to the effect that articles made of plastics of all sorts are exempt from payment of so much of duty of the Customs as is leviable thereto....
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....s pointed out that in respect of more than one notification issued under Excise Act, the word 'film' finds a place whenever the Government considered that it required to be exempted from levy of duty. Item 15-A (2) of Excise Tariff, to which reference is specifically made in the Tariff Exemption Notification, is to the following effect : "(2) Articles made of plastics, all sorts ....... including 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 not otherwise specified." The word 'films' is not mentioned in this item. But in the exemption notification issued under Excise Act spread over several years,....
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....ms, in respect of item 15A (2), the same meaning has to be applied to the Tariff Notification by virtue of the Explanation found therein. 7. To add further strength to this plea put forth by petitioner, reliance is placed on I.S.I. Standards relating to plastic industry, wherein 'film' is described as 'A sheeting having nominal thickness not greater than 0.25 mm.' Further, in Chapter 39 of Tariff Act, Chapter Note 3 sets out the materials to which heading 39.01/06 would apply. It mentions films as a specific item. Yet, another interesting feature pointed out is that, by a Notification issued in 1981, under Excise Act, item No. 15 BB had been inducted dealing with 'polyester films'. Still, Counsel for respondent would plead that, when the....