COLLECTOR OF CUSTOMS, BOMBAY vs K. MOHAN & CO. EXPORTS

The Supreme Court held that 'metallised polyester films' imported by the Respondent firm are distinct plastic articles and do not fall under the categories exempted by the notification No. 228/76 issued under Section 25(1) of the Customs Act, 1962. The Court affirmed the Tribunal's decision to grant a refund of additional customs duty, emphasizing that films are recognized as a separate category in commerce. The appeals by the Collector of Customs were dismissed, confirming that the goods in question cannot be classified as 'sheets' or 'foils'.