VOLTAS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petition is directed against the action of the Respondent in detaining the consignment of produce known as 'polytetrafluoroethylene resin dispersion' which is used for the purpose of importing non-stick property to utensils to prevent food and other materials from sticking to their surface. -

(2.) The issue involved in the petition is whether this product is a plastic material or a paint. The contention is polytetrafluoroethylene is polymer and is, therefore, a plastic material and not a paint as contended by the Respondents.

(3.) This controversy came to the shore with the import of above product under Bill of Entry No. 173/317, dated 21-1-1988 carrying GIF value in the sum of Rs. 15,578/-. This led to a show cause notice dated 18-3-1988 at the instance of the Respondents alleging breach of Government of India, Import Control Order No. 17/55, dated 7-12-1955 issued under Section 3 of the Imports and Exports (Control) Act, 1947.