PFIZER LIMITED Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE case was heard on 18 -5 -1983.

(2.) THE appellants imported aluminium foil laminated with polyethylene film. The goods were assessed under Heading 76.03/04(2) of the Customs Tariff Act, 1975 and customs duty of 100% plus auxiliary duty of 20% plus countervailing duty of 33.6% was charged thereon. The importers filed an application for refund claiming re -assessment at the rate of 27.5% customs duty plus 5% auxiliary duty. They based their claim on the authority of notification No. 170/79 -Cus, dated 24 -7 -79. The subject goods in this case were imported on 4 -5 -79, i.e., about 2 1/2 months earlier than the Issue of the notification relied upon by the appellants and the Assistant Collector, therefore, rejected their claim on the ground that the aforesaid notification was effective only from the date of its issue and it could not be applied retrospectively to the subject goods. At the appeal stage, the appellants relied instead on notification No. 67/79 -Cus., dated 15 -3 -79. The Appellate Collector rejected this claim also on the ground that notification No. 67/79 -Cus. covered only plain aluminium foil and did not cover laminated aluminium foil. The appellants filed a revision application to the Central Government in which they changed over to notification No. 173/77 -Cus., dated 8 -8 -77 for relief. This revision application, on transfer to the Tribunal, is now before us as the subject appeal.

(3.) WHEN the case came up for hearing on 18 -5 -83, the appellants pressed for consideration of their claim under notification No. 67/79 -Cus. but when it was pointed out to them that this notification gave exemption only from additional customs duty or countervailing duty, they again changed to notification No. 173/77 -Cus. which was the one relied upon by them in their revision application. They stated that the condition laid down in this notification that aluminium manufactures specified therein should contain more than 97% aluminium applied to the purity of aluminium portion of the foil only. The invoice of the subject goods stated that aluminium in the laminated foil imported by them possessed purity of 99.00 -99.2 and, therefore, the goods were duly covered by the notification.