9911796707
TMI Blog1988 (7) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... n all these 25 appeals the issue involved is common. They were therefore heard together and are being disposed of by this common order. 2. The question involved in all these appeals relates to the interpretation of ITC policy for 1985-88. All the appellants concerned herein imported Synthetic Rags which were described in the Bill of Entry filed by each of them as premutilated synthetic rags or completely premutilated synthetic rags according to the relative invoices. The appellants herein, the importers, claimed clearance under OGL as listed against Sl. No. 418, List 8, Part-1, Appendix-6 of the Import Policy. 3. This serial number at page-197 of the policy was as follows - 418. Woollen rags/synthetic rags/shoddy wool in complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that identical matters came up before the Tribunal and were decided in favour of the appellants. The learned Counsel cited; i) judgment of the Tribunal in Kakar Co. in Order No. A/92 to 95/88-NRB in Appeal No. C/2433/87-NRB, C/2434, C/3394 and C/3657 all of 1987 filed by M/s. Kakkar Co., M/s. B.K. Spinning Mills (P) Ltd., M/s. Singla Textiles and M/s. Anand Woollen Mills (P) Ltd. (these appellants are among the present appellants also), (ii) Order No. 997-998/86-WRB, dated 22-8-1986 in Appeals Nos. C/366-367/86-WRB. M/s. Subhash Woollen Mills (P) Ltd. and M/s. S.S. Woollen Mills v. Collector of Customs, Bombay. 5. Smt. Nisha Chaturvedi, the learned SDR submitted that the facts of the appeals now before us are similar to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability qua skelp as opposed to strip." This principle squarely applies in the instant case. Factual examination reports, shorn of the expression of opinion of the examining officers, indicate that goods in the first two appellants cases are synthetic garments cut into 2, 3, 4 pieces or in two pieces wholly available. The fact that these are rags as declared in the Bills of Entry has not been disputed because there is neither an allegation nor a finding that the goods are not rags. The goods have been assessed as rags. The dispute is that these are not completely mutilated and that these are retrievable and restitchable as fabric or garments. We are unable to agree with this finding of the Collector of Customs on the basis of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of lack of identifiable test of complete mutilation." 8. In Subhash Woollen Mills (P) Ltd. and M/s. S.S. Woollen Mills v. Collector of Customs, Bombay the W.R.B. was considering a similar matter concerning woollen rags. The Bench in their order inter alia observed as follows : We have carefully considered the submissions made on both the sides. The Import Policy which permitted import of woollen rags under OGL reads Import of woollen rags/shoddy wool/synthetic rags will be allowed only when these are imported in completely premutilated condition". There is no dispute that what had been imported were woollen rags. The controversy is according to the Department that woollen rags imported were not completely mutilated, whereas the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Addl. Collector had directed that the goods should be cleared after proper mutilation. The expression used by the Examining Officer as well as the Collr. namely, proper mutilation is a vague term. Neither the examiner nor the Collr. had stated the extent of mutilation required. The expression completely mutilated in the I.T.C. Policy is not defined anywhere. No evidence is also adduced as to the standard of mutilation required to allow the import." 9. We see no reason to depart from the findings of the Tribunal, contained in the earlier orders (supra) especially in the orders passed by the NRB. Respectfully following the same we set aside the impugned orders and allow the appeals. We further order that if the goods are in Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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