(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 Import and Export Policy 1988-91, all types of Plastic film capacitors appear under Sr. No. II(6) (ii) of Entry No. 831 of Appendix 6, list 8, part 1 whereas power capacitors all types, except community type, find a mention against entry No. 592 of Appendix 3, Part A. Hence power capacitors and plastic film capacitors have been differentiated from each other in the context of Import Policy also.

4. Plastic film capacitors are made of plain or metallised plastic film and foil. They are miniature in size. Their capacitors is very low. They are mainly used for by-pass/filtration compiling in electronic equipments/TV/Radio/computer, etc. Power capacitors are big in size. They are assembled in metal boxes and filled with epoxy and their capacitors is very high (1 KVR and above). They are mainly used in reduced power factor in 3 phase. The Asstt. Collector has accepted the position that use of paper has been replaced by plastic film in the manufacture of power capacitors, however, he has held that this fact by itself does not mean that power capacitors are plastic film capacitors.

5. Goods under Bill of Entry No. 11651 dated 24-5-1990 and 1264 dated 28-6-1990 is Hazy PP film which cannot be treated as plain PP film.

6. The appellants in their appeal before the Collector (Appeals) Bombay filed the following documents and literature in support of their case and assailed the findings of the Asstt. Collector in order-in-original -

1. Indian Standards No IS-2834/1986 regarding specification of shunt capacitors for power capacitors;

2. Letter dated 9/12-2-1990 from Small Industries Service Institute to M/s. Shreem Capacitors (P) Ltd.;

3. Letter No. 5/r-968/87 ERC dated 27-12-1987 issued by Trade Enquiry Officer, New Customs House, Bombay to M/s. Malde Capacitors Manufacturing Co.

4. Extract from Power Capacitors Handbook

5. Letter dated 6-5-1986 from D.G.T.D. to M/s. Manohar Bros (P) Ltd.

6. Article titles Film/foil power capacitors by C.R. New Comb

7. Paper on Development of High Voltage all film Power capacitors by S. Cesasi and Ors.

8. Article titled 'Advance in Power capacitors Technology' by L.E. Booh and G.R. New Comb

9. Paper presented by D.G. Shahw and others titled 'A Changing capacitor Technology in Failure Mechanism and Design in narrations'.

10. Trade catalogues of the appellants

11. Product catalogue of General Elective of USA giving the construction of all film (Plastic film) dielectric capacitors.

12. Test report from Central Power Research Institute (Govt. of India undertaking) for a high voltage capacitor unit.

7. On consideration of these materials, the Collector (Appeals) has rejected the appellants claim but, however, he has also disagreed with the Assistant Collector on the finding that Hazy P.P. film and plain P.P. film are not one and the same. He has hel