Customs, Excise and Gold Tribunal - Mumbai
Sanghi Leather P. Ltd. vs Commissioner Of Customs on 2 December, 1996
Equivalent citations: 1999(107)ELT113(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. The appellant imported a consignment of goods declared to be PVC embossed film, claiming clearance under Entry 322 of Appendix 6 List 8 Part 1 of the AM 1985-88 policy. The department on testing found the goods not to be embossed and having Vicat of 61°C. He therefore took the view that the goods fell under Entry 353 of Appendix 3A and required a licence. In due course, the Deputy Collector of Customs ordered confiscation of goods and an option to redeem the goods on payment of a fine. His order was confirmed by Collector (Appeals). Hence this appeal.
2. Appellant desires a decision on the basis of written submissions.
3. Heard the Departmental representative.
4. Two contentions are raised by the appellant. It is first contended that the mirror finish which the film bore is itself in the nature of embossing and therefore the goods are embossed. It is secondly contended that the criterion of Vicat softening point should not be applied to the film imported by the appellant. As to the first point relevance is placed on certificates of chartered engineers to show that the mirror finish on the film is imparted by the use of embossing rollers and therefore addition of such finish amounts to embossing. I do not consider it necessary to examine this point for the reason that the issue could be decided by the second point. Even if it is held that the goods were held to be embossed they would appear to fall under Appendix 3 entry. Entry by reason of the fact that the softening point is less than 70°C. Appendix 3 entry reads as follows :
"Polyvinylchoride plastic film and sheets all sorts (upto 70°C Vicat softening point)"
Appendix 6 entry reads as follows :
"PVC film with embossing, engraving and texturised finish"
Therefore PVC film, even if it is embossed, would fall under Appendix 3 Part A if the softening point was below 70°C. In this case there is no dispute that the Vicat softening point was 60°C. The appellant contends that according to the opinion of the American Society for Testing Materials Vicat softening point is not recommended for PVC and some materials as they have a wide Vicat softening range. This opinion has not been produced. However, in any event, when the policy prescribes classification by means of a particular process, it is not possible to discard this on the ground that some technical literature advises against it. I can also not agree with the contention that the OGL entry is more specific and should prevail over the Appendix 3 entry. Para 21(f) of the Policy make it clear that any item in Appendices 2,3,5 and 8 with a specific or generic description would preclude eligibility to import of the item under OGL, except where the policy allows this theory. Since PVC "all sorts" fell in Appendix 3 the goods would not be covered by the OGL entry.
5. Appeal dismissed.