9911796707
TMI Blog1998 (9) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondents herein produced two import licence valid for items covered by special import licence. Items covered by special import licence described the goods as gold without mentioning any form thereof. 2. There is also an exemption Notification No. 117/94-Cus. which exempts gold and silver falling within the Chapter 71 of the First Schedule to the CTA, 1975 from certain rate of duty in excess of the rates prescribed in the notification. Rate of duty for gold given in the said notification is Rs. 2270/- per gm. subject to certain conditions mentioned therein. The original authority accepted the licence for import of gold and also extended the benefit of said exemption notification. 3. The Collector of Customs in exercise of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents reiterates the findings of the lower appellate authority which are in the respondent s favour as mentioned above. He submits that the jewellery being old does not necessarily mean that it is `used as prohibited in licence issued under ITC Policy. The prohibition is for used goods or second-hand goods. There is no bar on import of old gold so long as they are new and not used. In this connection, he relies on Tribunal s decision in the case of Suresh Chand v. State of Madhya Pradesh reported in 1995 (80) E.L.T. 503 which in turn refers to Bombay High Court s judgment in the case of Abdul Hussain Mohd. Ali Mastan v. Union of India, reported in 1981 (8) E.L.T. 936. By way of example, ld. Advocates points out that biscuits of gol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against `used goods, because expression used under Rule 6(3)(c) is that all licences issued under the Act and the Rules refer to goods which are `new i.e. unused. There is no indication whatsoever in the Revenue s contention that the jewellery imported is used. It simply says `old gold jewellery. Further the expression used in the list of items which are permissible to importers against SIL is simply gold . This would include, in our view, gold in all forms. The Revenue s contention, based on distinction between the gold jewellery and `gold being under different Tariff headings in the Customs Tariff is of no avail inasmuch as Tariff Heading 71.08 refer to gold unwrought or semi-manufactured form or in powder form whereas the special ..... X X X X Extracts X X X X X X X X Extracts X X X X
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