Customs, Excise and Gold Tribunal - Delhi
Sriram Refrigeration India Ltd. vs Collector Of Customs on 19 July, 1993
Equivalent citations: 1993(68)ELT600(TRI-DEL)
ORDER G.P. Agarwal, Member (J)
1. This appeal is directed against the impugned Order-in-Appeal passed by the Collector of Customs (Appeals), Madras whereby he upheld the order passed by the Assistant Collector rejecting the claim of the appellants for the benefit of Notification No. 228/76-Cus., dated 2-8-1976 as amended by Notification No. 443/76-Cus., dated 29-11-1976 and No. 150/82-Cus., dated 11-5-1982 with respect to the subject product, namely, Polyester Film.
2. Shortly put the facts of the case are that the appellants filed their refund claim claiming the benefit of Notification No. 146/82 whereby the Aux. duty was reduced from 30% to 20% and also for the benefit of Notification No. 150/82-Cus. as amended with respect to the additional duty. The Assistant Collector held against the appellant observing that the Polyester Film falls under Tariff Item 15A(2) and, therefore, the benefit of the said Notification cannot be extended to them. On appeal by the appellants the Collector (Appeals) also upheld the said order of the Assistant Collector. Hence the present appeal.
3. Appearing on behalf of the appellants Shri Madhav Rao, learned counsel submitted that the said issue is a covered one by a decision of the Apex Court rendered in the case of Collector of Customs v. K. Mohan & Co. Exports, 1989 (43) E.L.T. 811 (SC) wherein it was held that the Plastic Films are entitled for exemption from payment of additional duty under Notification No. 228/76-Cus. as amended by Notification No. 443/76 as Plastic Films are distinct and separate from "plastic sheets" or "plastic foils" and, further that these also do not come within the expression "other rectangular or profile shapes" mentioned in the Table attached to the said Notification No. 228/76, as amended. He submitted that this was the view of the Madras High Court and Bombay High Court also which was approved by the Apex Court in the said case as mentioned therein. In reply Shri Sharad Bhansali, learned SDR with his usual fairness submitted that he has nothing to comment except to reiterate what was argued on behalf of the Revenue in the said case of Collector of Customs v. K. Mohan & Co. Exports.
4. Considered. As aforesaid the Apex Court has already held that the Plastic Films are entitled for the benefit of the said Notification for the purpose of additional duty and, therefore, the impugned orders are not in consonance with the ratio of the said decision. Consequently we set aside the impugned orders and allow the appeal with consequential relief to the appellants, if any, according to law.