GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 35/2011- Customs ( N.T.)
New Delhi, Dated the 26th May, 2011
6, Jyaistha ,1933 (Saka).
G.S.R. (E)……WHEREAS it appears that the goods imported by manufacturers of
metallised plastic films were allowed to be imported at concessional rates of
duty by virtue of
Notification No .25/99 - Customs dated the 28th February,1999
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R 261 (E) dated the 28th February,1999 and
Notification No.25/2002 – Customs dated 1st
March, 2002 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R
122 (E) dated the 1st March, 2002, (as amended by
Notification No.8/2004-Customs
dated 08th January, 2004 published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R 21 (E) dated the 8th January,
2004 and
Notification No. 71/2004 - Customs dated 9th July, 2004 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R 413 (E) dated the 9th July, 2004) when imported for use in or for
the manufacture of metallised plastic films, subject to the procedure laid down
under the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture
of Excisable Goods) Rules,1996;
AND WHEREAS such goods have been rendered liable to higher rate of duty of
customs by virtue of the judgment of the Supreme Court in Civil appeal
Nos.3224-3225 of 1998 with C.A.No.5716 of 1998 decided on the 12th February
2004, in the case of Meltex (India) Pvt. Ltd. Vs. Commissioner of Central
Excise, New Delhi, holding the process of metallization of plastic film as not
amounting to manufacture;
AND WHEREAS the Central Government is satisfied that according to a practice
that was generally prevalent regarding levy of duty ( including non-levy thereof
), the said goods were being allowed to be imported at concessional rate of duty
under the said notifications and that such goods have been rendered liable to
higher rate of duty of customs than what was levied according to the said
practice;
NOW, THEREFORE, in exercise of the powers conferred by section 28A of the
Customs Act, 1962 (52 of 1962), the Central Government, hereby, directs that the
duties of customs in excess of that payable but for the said practice, shall not
be required to be paid in respect of the said goods on which the duty was
short-levied in accordance with the said practice, notwithstanding the said
judgment of the Supreme Court subject to following conditions, namely:-
- the said goods were imported prior to 12th February, 2004;
- the said goods have been used in or for production of final products on
which duty of excise has been paid;
- no refund of duty of excise paid on the said final products has been availed
by the said manufacturer.
Vikas
Under Secretary to the Government of India
[ F.No.528/24/2010 – STO (TU) ]