- (1.) Since we propose to remand the matter to the Customs, Excise and Gold (Control) Appellate tribunal, we do not propose to write a detailed order.
(2.) It is appellants' case, repeatedly stated, which the Collector has ached imported polyester film coated with ferric oxide or 12 microns. The finding, therefore, that the said polyester film is not metallised polyester film appears to us to be erroneous. Since the said polyester film is coated with a metal it must be treated as being metallised polyester film.
(3.) It has also been the appellants' case, repeatedly stated, that they had subjected the said polyester film to various processes, such as leadering, slitting and degaussing, to eliminate all noises therefrom and to make it suitable for use as audio magnetic tape for sound recording. The Collector has not found that the appellants, in fact, did not subject the said polyester film to these processes but has, on the basis of personal knowledge, concluded that the said polyester film is audio magnetic tape. The tribunal has not dealt with the appellants' case in regard to these processes, but has affirmed the Collector's finding. As to whether the said polyester film falls within Item 48 of Appendix 6, List 8, Part-I or under Item 607 of Appendix 3, Part-A will depend upon whether the said polyester film is audio magnetic tape in jumbo rolls or is metallised polyester film to which processes have to be applied for conversion into audio magnetic tape. To determine this the matter has to be remanded to the tribunal. Based upon this determination, the tribunal will decide its classification.;