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[ TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i) ]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 35/2011- Customs ( N.T.)
New Delhi, Dated the 26
th
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 28
th
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 28
th
February,1999
and Notification No.25/2002 - Customs dated 1
st
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 1
st
March, 2002, (as amended by Notification No.8/2004-Customs
dated 08
th
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 8
th
January, 2004 and Notification No. 71/2004 - Customs dated 9
th
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 9
th
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 12
th
February 2004, in the
case of Meltex (India) Pvt. Ltd. Vs. Commissioner of Central Excise, New Delhi, holding the process of metallisation 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:-
(a) the said goods were imported prior to 12
th
February, 2004;
(b) the said goods have been used in or for production of final products on which duty of excise has been paid;
(c) no refund of duty of excise paid on the said final products has been availed by the said manufacturer.
[ F.No.528/24/2010 - STO (TU) ]
Vikas
Under Secretary to the Government of India