PARAG CORPORATION Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE appeals are against Order -in -Appeal No. M. Cus. 767 to 772/93 dt. 29.7.93 wherein the Order -in -Original confirming the duty of Rs. 9,65,479.00 has been confirmed by denying the Notification No. 53/88 -CE dt. 1.3.88 on Acrylic sheets on the ground that the condition regarding discharge of duty under Central Excise and Salt Act or the Additional Duty Under Section 3 of Customs Tariff Act, 1975 had not been met.

(2.) HEARD Shri Aravind P. Datar, Ld. Advocate alongwith Shri C. Saravanan, Ld. advocate for appellants.

(3.) LD . Advocate submits that in Final Order No. 760 to 762/97 dt. 6.3.97 in the case of CCE v. Mars Plastics and Polymers P. Ltd. and Ors. on the same issue the matter had been remanded to the original authority for de novo consideration. He further submits that the condition regarding payment of Excise Duty or CVD is incapable of being complied with in the facts of circumstances of these imports. He further submits that the said condition applies to only Serial No. (iii) of the notification and not to other products mentioned therein. Heard Shri S. Sankaravadivelu, Ld. DR who submits that the notification as reproduced on record has not been correctly done and therefore he has taken the trouble of procuring the official copy of the notification as contained in the CBEC Digest January 1988 wherein the text of the notification as published in the Gazette has been reproduced. He submits that a perusal of the same shows us the relevant entry as under: -