G. Sankaran, Member (T)

1. These appeals were initially preferred before the Central Government by way of Revision Applications, which, on the constitution of this Tribunal, have been transferred to it in terms of the provisions of Section 131B of the Customs Act, 1962 to be disposed of as if they were appeals presented before it. These Revision Applications are hereinafter referred to as appeals.

2. The only question which falls for decision in this batch of appeals is whether the goods imported by the appellants which are described in the invoice and the relative Bills of Entry "PRESSPAHN PAPER" were or were not entitled to be assessed at the concessional rate of duty provided in the Ministry of Finance (Dept. of Revenue) Customs Notification No. 37 of 1-3-1978. In order to better appreciate the contention of the appellants it is better to straightaway set out the Notification in extenso :-

"In exercise of the powers conferred by Sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts condenser tissue paper and electrical grade insulation paper, falling with