- (1.) Civil Appeal No. 1940 of 1975: This appeal is preferred against the judgment of the Government of India in a Revision under S. 129 of the Customs Act, as it then stood. The Revision filed by the appellant was dismissed.
(2.) The appellant is a manufacturer of Gramophone records in India. For the said purpose, it says, it used to import Poly Vinyl Chloride (P.V.C.) L.P. Biscuit material. We are concerned herein with nine consignments imported from Yugoslavia between September 22, 1970 to October 23, 1971, the total C.I.F. value whereof exceeded Rs. 13 lakhs. 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. The authorities also levied counter-vailing duty under Entry 15(1)(a)(ii) of the Central Excise Tariff. The counter-vailing duty levied upon the appellant was in a sum of Rs. 94,274.35. The appellant's case was that the material imported by him was not modified resins but pure resins. 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. 69 dated June 15, 1968.
(3.) By Notification No. 59 dated June 15,1968, the Government of India exempted resins imported from U.A.R. or Yugoslavia from 50% of the duty' payable. Resins were dutiable under Item 82(3) of the Indian Customs Tariff, which read as follows at the relevant time: "(a) Artificial or synthetic resins and plastic materials in any form whether solid, liquid or pasty or as powder granules or flakes or in the form of moulding powers. 100% ad Val. (b) Articles made of plastics, the following namely: Tubes, rods, sheets, foils, sticks, other rectangular or profile shapes whether laminated or not, and whether rigid or flexible including lay flat tubings and polyvinyly chloride sheets. 100% ad Valorem.";