1995 (7) TMI 206

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..... an appeal against the Order-in-Original No. S/10-363/90-ACC, dated 9-2-1990 ordering confiscation of a consignment of filter cloth imported by the appellants, but allowing redemption on payment of Rs. 20,000/-. The appellants are the Actual User, who have imported filter cloth for replacement in their belt filter. They claimed clearance of the goods under OGL Appendix 6(4) being Actual User. Howev .....

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..... e Tariff. Hence it was urged that this should be construed to be a component part and not an item figuring in Appendix 2B. Though this argument is very attractive I am not persuaded to accept this for the following reasons. The Tribunal s decision itself holds the item as a fabric for purposes of C.V. duty. It has approved classification under T.I. 22 of C.E.T. The entry in Sr. No. 44 of Appendix .....

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..... orm of a Trade Notice or circular. Even C.C.I. E has not issued any public notice. The appellants, being Actual User, going by the past practice, have opened the Letter of credit much before the clarification was given by the J.C.C.I. E. The CCI E s clarification is dated 4-10-1989, whereas the L/C has been opened on 18-7-1989. In the circumstances on consideration of justice and equity, the .....

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