9911796707
TMI Blog2001 (8) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Gowri Shankar, Member (T)]. The appellant imported a consignment of nylon tricot flocking fabrics and claimed the benefit of exemption contained in entry 108 (1) of the table to Notification 23/98. In the course of investigations by the officers of the Directorate of Revenue Intelligence, a statement was recorded of the proprietor of the importing firm in which he admitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. Condition 14 of the notification which applies to goods in clause (2) of the entry stipulates [except in the case of goods in Item (9) of List 3 (B)] that the importer produces a valid registration-cum-membership certificate issued by the Council for Leather Exports, and furnishes an undertaking to the Assistant Commissioner that the imported goods shall be used in the leather indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to nylon tricot flocking fabrics and to other goods. It is only after the issue of the clarification contained in the Circular 74/98, dated 6-10-1998 of the Board that the Custom House changed its practice. The circular records that doubts had been expressed regarding the eligibility to the exemption contained in the notification of nylon tricot fabrics and P.U. leather cloth. While the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was the practice in Mumbai Custom House and therefore presumably in other custom houses to extend the benefit to the fabric without verifying whether it was being imported for use by the leather industry. The applicability of the notification has been considered without any reference to any possible end-use of the product. The goods under consideration were exported from Korea on 15th September ..... X X X X Extracts X X X X X X X X Extracts X X X X
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