Universal Cables Ltd. VS Collector of Customs

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

K.S.VENKATARAMANI, S.L.PEERAN
Universal Cables Ltd. – Appellant
Versus
Collector of Customs – Respondent

Advocates Appeared:
N.R. Khaitan,R.M. Ramchandani

ORDER

S.L. Peeran, Member (J)

1. M/s. Universal Cables Ltd., the appellants, imported the following goods -

(1) Polypropylene Film (Hazy) Grade PPR;

(2) Zinc Metallised Polypropylene Film (Heavy Edge type); and

(3) Zinc Alloy Metallised Polypropylene film (Heavy Edge type),

against two Supplementary Import licences dated 7-2-1990 and 14-2-1989. They claimed the benefit of the concessional rate of customs duty as laid down under Notification No. 345/86-Cus dated 16-6-1986 (Sr. No. 45 of the table of the said notification) which has been denied by the lower authorities and hence the appeal.

2. The Assistant Collector of Customs rejected the claim of the appellants on the following grounds -

(i) Licence No. l/5(8)-5/EEl/61 dated 6-9-1961 for (a) Paper/Metallised polypropylene film capacitors and

(b) Industrial condenser for power improvement; and

(ii) Licence No. CIL - 74(79) dated 6-4-1979 for power capacitors.

As per these licences and the details mentioned in the letter No. 1660 (86) IL-SCS dated 20-4-1987 addressed to the importer by the Department of the Industrial Development that plastic film capacitors and power capacitors are two entirely distinct and distinguishable entities.

3. In the

Click Here to Read the rest of this document

K.S.VENKATARAMANI, S.L.PEERANUniversal Cables Ltd. – AppellantVersusCollector of Customs – Respondent

K.S.VENKATARAMANI, S.L.PEERAN
Universal Cables Ltd. – Appellant
Versus
Collector of Customs – Respondent