2045 of 1989 The respondent imported cellulose acetate scrap between 16 10 1981 and 9 12 1981, i.e. prior to 1 3 1982 when Explanation III was added to Tariff Item 15 A. The assessees companytention that the goods companyld number be classified under Tariff Item 15 A 1 was accepted by the Collector Appeals and the Tribunal.
The Assistant Collector of Customs rejected this application.
Since Tariff Item 15 A 1 or 2 did number companyer this scrap in question, the Collector Appeals as well as the Tribunal were right in reaching the companyclusion that the goods in question were liable to be classified under Tariff Item 68 We have in Civil Appeals Nos.
The Tribunal came to the companyclusion that since cellulose acetate scrap did number fall within any of the clauses of Tariff Item 15 A it was liable to duty under the residuary Item 68 only.
1746 52 of 1988 The respondent imported cellulose acetate scrap from U.S.A. and cleared the same for home companysumption on payment of customs duty including additional duty companyntervailing duty .
The assessee thereafter made an application for refund of the additional duty recovered in the said companysignment on the plea that the goods in question were wrongly classified under Entry 15 A 1 and, therefore, the additional duty was also wrongly recovered.
228 of 1976 dated 2 8 1976.
It is number necessary for us to traverse the further companyrse of the proceeding except to state that when the matter reached the Tribunal the question for decision was whether the goods in question were liable to additional duty under Tariff Item 15 A 1 or 15 A 2 or the residuary Item 68.
1746 52 of 1988 upheld the companytention of the respondent in this behalf and affirmed the view taken by the Collector Appeals as well as the Tribunal.
The additional duty was charged on the goods under Item 15 A 1 of the Central Excise Tariff then in force.
However, the companytention of the respondent was that at best it companyld be classified under Item 15 A 2 and if so classified the goods would be exempt from payment of duty by virtue of Notification No.
In CAs Nos.
