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Appeal against denial of duty exemption entitlement certificate on zip fasteners and artificial fur for shoe uppers. Detailed Analysis: 1. Issue of Denial of Duty Exemption Certificate: The appeal was made against the Additional Collector's order denying the duty exemption entitlement certificate for zip fasteners and artificial fur intended for shoe uppers. The Department contended that the sizes of the imported zip fasteners differed from those fitted in the shoe uppers, making them ineligible for duty-free import under the DEEC scheme. Similarly, the Department denied duty-free import of artificial fur in cases where the area was not indicated. The appellants challenged these findings. 2. Submission of Instructions by Appellant's Counsel: The appellant's consultant referred to instructions issued by the Central Board of Excise and Customs, the office of the Director General (Foreign Trade), the Department of Revenue, and the Ministry of Commerce. These instructions clarified the eligibility criteria for duty exemption. The consultant argued that these instructions were crucial for the case but were not considered by the adjudicating authority before the order was passed. Citing precedent cases where similar matters were remanded for reevaluation, the consultant requested a remand for reconsideration based on the clarifications provided in the instructions. 3. Response of the Departmental Representative: The Departmental Representative did not object to the remand requested by the appellant's consultant. He reiterated the findings of the adjudicating authority but agreed to the remand for a fresh adjudication by the jurisdictional Commissioner. 4. Decision of the Tribunal: After hearing both sides, the Tribunal acknowledged the significance of the instructions issued by the Department of Revenue and the Ministry of Commerce. The Tribunal noted that although these instructions were brought to the attention of the adjudicating authority, they were not considered due to the timing of their submission. Consequently, the Tribunal deemed it appropriate to remand the case for a thorough examination in light of the clarifications provided in the instructions. The jurisdictional Commissioner was directed to review the entire case and render a decision in accordance with the law, ensuring the appellants have an opportunity to present their case. 5. Outcome: The appeal was allowed by way of remand, signifying a successful challenge against the denial of duty exemption entitlement certificate. The case was remanded for reconsideration based on the clarifications provided in the instructions from the Department of Revenue and the Ministry of Commerce, ensuring a fair opportunity for the appellants to present their case during the reevaluation process.
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