9911796707
TMI Blog2003 (9) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that the findings reached by the original authority are inconsistent and non-speaking. 2. The brief facts of the case are that the assessee-respondents are engaged in the manufacture of Buffing mops using cloth cutting waste, mill cutting and gunny cuttings. They have imported gunny cuttings valued at Rs. 92,354/- from South Africa and filed Bill of Entry No. 59041, dated 31-10-97 for the clearance of 17.06 Mtrs. of goods declared as Gunny Cuttings and have declared the value as Rs. 93,278/-. The importer sought clearance of the goods under CTH 6310.90 under OGL. They are actual users of the goods. The examining officer found that the goods are unsorted gunny cuttings. Subsequently, the Additional Commissioner on finding that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sorted cuttings for their specific category. Hence specific import licence is required for their clearance. 3. Shri A. Jayachandran, learned JDR, appearing for the Revenue reiterated the grounds of appeal and prayed for setting aside the order impugned and allowing the appeal. 4. Dr. Sunitha Sunder, learned Counsel, for the Respondents on the other hand submitted that what has been imported was only Gunny cuttings falling under Heading No. 6310.09 and that these were unsorted. She submitted that samples were drawn by the examining and investigating officers who reported that the said cargo was unsorted cuttings in each and was found dirty and that these cannot be serviceable and are not fresh gunny bags. The learned Counsel has pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bags are of three types viz. cut vertically and the cut is extending up length of the bag, second variety is cut along the border and another variety the cut is made in U shape. Approximately 30% of the consignments is in the form of cut along the borders and U shape and the balance 70% is cut extending up to half the length of the bags. However, no fresh bags are available in these containers. In my opinion, these goods will fall under the category of sorted gunny bags 5.2 The above remarks of both the examiner and the AC (Docks) have been taken note of and quoted in the order impugned and the lower appellate authority has rightly held that the AC (Docks) has not stated on what criteria he has held the goods to be sorted . The lower ..... X X X X Extracts X X X X X X X X Extracts X X X X
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