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Issues:
- Interpretation of SSI certificate for importation eligibility - Requirement of Industrial License for specific activities - Definition of Actual User (Industrial) under ITC Policy AM 1991 Interpretation of SSI Certificate for Importation Eligibility: The appeal was filed by the Revenue against the order of the Collector of Customs, Madras, allowing the importation of X-Ray films in Jumbo Rolls to the appellants based on their status as actual users with a SSI Certificate. The Revenue argued that the SSI certificate did not confer actual user status for the specific activity of slitting and confectioning of jumbo rolls of photographic color paper, as an Industrial License from the Ministry of Industry was required. The Departmental Representative contended that without the necessary Industrial License, the importation should have been considered unauthorized. The learned Advocate for the respondents countered that the SSI certificate was valid at the relevant time and that the Ministry of Industry was considering their application for the required license. The Tribunal observed that the SSI certificate allowed business operations pending the issuance of the Industrial License, as per the Department of Industrial Development's notification. Consequently, the respondents were deemed to be actual users for the importation of X-Ray films in jumbo rolls, leading to the dismissal of the appeal. Requirement of Industrial License for Specific Activities: The dispute centered around whether the respondents, holding a valid SSI certificate, were considered actual users for the importation of X-Ray films in Jumbo Rolls without the requisite Industrial License for slitting and confectioning activities. The Revenue argued that the Industrial License from the Ministry of Industry was mandatory for such operations, and without it, the importation should have been deemed unauthorized. In contrast, the respondents maintained that their application for the license was under consideration, and they were permitted to continue operations based on the SSI certificate. The Tribunal analyzed the conditions set forth by the Department of Industrial Development, allowing business activities based on the SSI certificate until the Industrial License was issued. Consequently, the Tribunal held that the respondents met the criteria for actual users, thereby justifying the importation of the X-Ray films in jumbo rolls. Definition of Actual User (Industrial) under ITC Policy AM 1991: The Tribunal referred to the definition of Actual User (Industrial) under the ITC Policy AM 1991, which stated that a party engaged in manufacturing goods for which it holds a license or Registration Certificate from the appropriate authority qualifies as an actual user. The Collector considered the SSI certificate possessed by the respondents, which was endorsed for slitting and packing of X-Ray films, as meeting the criteria for actual user status. The Tribunal upheld the Collector's decision, emphasizing that the SSI certificate allowed business operations pending the issuance of the Industrial License. By interpreting the ITC Policy and relevant notifications, the Tribunal concluded that the respondents satisfied the conditions for being deemed actual users, thereby rejecting the Revenue's arguments and dismissing the appeal.
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