The said view has been affirmed in revision.
flexible including lay flat tubings and polyvinyl chloride sheets.
94,274.35.
Resins were dutiable under Item 82 3 of the Indian Customs Tariff, which read as follows at the relevant time Artificial or synthetic resins and plastic materials in 100 ad any form whether solid, liquid or pasty or as powder valorem.
69 dated June 15, 1968, the Government of India exempted resins imported from U.A.R. or Yugoslavia from 50 of the duty payable.
85 dated March 20, 1972, which reads thus Polyvinyl Chloride assessment of additional Countervailing duty under Item 15A 1 ii of C.E.T. classification regarding.
The appellants case was that the material imported by him was number modified resins but pure resins.
For the said purpose, it says, it used to import Poly Vinyl Chloride P.V.C. L.P. Biscuit material.
The customs authorities treated the said imported goods as modified resins and levied customs duty at the rate of 100 under Item 82 3 of the Indian Customs Tariff.
This appeal is preferred against the judgment of the Government of India in a Revision under Section 129 of the Customs Act, as it then stood.
The companyntervailing duty levied upon the appellant was in a sum of Rs.
By Notification No.
He submitted that inasmuch as the said goods were imported from Yugoslavia, he is entitled to 50 rebate in the customs duty under the Exemption Notification No.
The Revision filed by the appellant was dismissed.
Articles made of plastics, the following namely Tubes, rods, sheets, foils, sticks, other rectangular or profile 100 ad shapes whether laminated or number, and whether rigid or valorem.
69 dated June 15, 1968.
The appellant is a manufacturer of Gramophone records in India.
According to the Revenue, the material imported by the appellant was modified resins and number resins falling under Item 82 3 .
The authorities also levied companyntervailing duty under Entry 15 1 a ii of the Central Excise Tariff.
We are companycerned herein with nine companysignments imported from Yugoslavia between September 22, 1970 to October 23, 1971, the total C.I.F. value whereof exceeded Rs.
13 lakhs.
