UNION CARBIDE INDIA LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is a revision application filed before the Central Government which, under Section 131 -B of the Customs Act, 1962, stands transferred to the Tribunal to be disposed as if it were an appeal presented before the Tribunal.

(2.) THE question to be decided in this matter is whether the imported goods which are called by the Appellant 'film laminate' are classifiable under heading 48.01/21 of the First Schedule to the Customs Tariff Act, 1975 (ICT) as paper (as decided by the authorities below) or under heading 39.01/06 in the group of plastic goods or 38.01/19(1) as chemical products as elsewhere specified.

(3.) THE submission briefly are that before the ICT of 1975 came into force, the goods were being assessed under the "residuary" item 87 of the old ICT of 1934. The appellants further submit that 'film laminate' is a thin film of Electrolyte paste consisting of Zinc Chloride, Ammonium Chloride and Mercuric Chloride carried on a special carrier paper. Both the carrier paper and mixture of chemicals constituting the film together make the film laminate. Such film laminate is an integral part of the Carbon Electrodes required for the production of the layer built dry batteries.