NORTHERN PLASTICS LTD. Vs. CC

JUDGEMENT

(1.) K.K. Usha, President (J) 1. The appeal is at the instance of the importer. The appellant imported five consignments of Medical X -Ray Films in Jumbo Rolls against Bills of Entry filed between 23.9.99 (sic 23.9.88) to 10.10.88 and availed the benefit of Notification No. 176 -Cus. dated 14.6.93. The Assistant Collector later took the view that the appellant is not entitled to the benefit of the Notification and a duty of Rs. 10,62,466 was confirmed against the appellant. The appeal filed before the Collector of Customs (Appeals), Bombay was rejected on the ground that the appellant has not satisfied the condition contained in Clause (b) of the Notification.

(2.) The relevant Notification reads as follows:

(3.) In spite of the above materials the authorities below took the view that at the time of import the appellant had no licence and therefore, it has not satisfied that condition contained in Clause (b). Before us the learned DR would submitt that the appellant had no licence to slit medical films and therefore, it had not satisfied the condition in the notification. We find no merit in the reasons given in the impugned order for denying the benefit of the notification to the appellant. As mentioned earlier, the licensing authorities have treated the licence to be in effect from 18.7.86. If that be so, at the time of import between 23.9.88 to 10.10.88 the appellant should be treated as holding the licence. The present contention of the Revenue is also without any merit. Clause (b) refers to a licence for slitting and confectioning of photo -sensitised materials for jumbo rolls. There is no requirement of a licence for slitting and confectioning medical X -ray films imported by the appellant. Letter dated 2.11.94 addressed by the Director, Government of India, Ministry of Industries, Department of Industrial Development to the appellant would clearly show that the photo sensitised materials in respect of which the licence is required would take in only (1) cinema films, (2) photographic amateur film, and (3) photographic printing paper. If that be so, there is no requirement for taking the licence at all in respect of medical x -ray film.