S. Grover, Vice-President

1. The Mysore Industrial Plastic Corporation, Bangalore (hereinafter referred to as the importer) filed a revision petition (RA) before the Government of India on 20th of February, 1980 against the order No. C. 3/2502/77-dated 20th of July, 1979 passed by the Appellate Collector of Customs, Madras. The R.A. stood transferred to the Tribunal on the appointed day i.e. 11th of October, 1982 as appeal by virtue of the provisions of Section 131B of the Customs Act and is accordingly being disposed of as such.

2. The case involves levy of countervailing duty under Section 3 of the Customs Tariff Act in respect of consignment imported under Bill of Entry No. 1812, dated 24-7-76, consisting of Acrylic Sheets Crushed Scrap. The importer making a refund claim of c.v. duty before the Assistant Collector of Customs (Refunds) contended that the goods were not covered under Item 15(A) of the Central Excise Tariff at all. The goods imported, however, were held to be covered by item 15A(1) of the C.E.T. for the purpose of levy of c.v. duty. The importer appealed and though the Appellate Collector sent the case book to Assistant Collector for fresh examination, the orig