Petitioner imported 35 cartons of plastic Metallised films Ex S.S. Lyumila Stal under bill of entry C.R. No. 402/79 No. 68, dated 21-6-1979 of the C.I.F. value of Rs. 80, 065/- and claimed concessional assessment for the above imported goods under Customs Notification 228/76, as amended by 443/Cus./76, which wholly exempts countervailing duty on articles set out in the notification. The basic customs duty leviable under item 39.07, of the Customs Tariff Act, 1975 at Rs. 96, 066/- was paid, but the additional levy of duty at Rs. 88, 060.50 was disputed. This writ petition was filed without availing of the remedies provided under the Act. The assessment was made on 6-7-1979.

2.Respondent takes up the stand that though the word 'films' is not specifically mentioned in Notification No. 228-Customs, dated 2-8-1976, as amended by Notification No. 443- Customs of 1976, a countervailing duty at the rate of 50 per cent of the value under Item 15-A (2) of the Central Excise Tariff is leviable. A film being a sheet of plastic of a kind, it falls within the exclusion contemplated in the Notification. Merely because films do not find a place in item 15-A (2) of Central Excise Tariff,