2007 (1) TMI 376

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..... [Order per : P.G. Chacko, Member (J)]. The respondent had imported what was declared as cardboard , under three value based advance licences (DEEC) and filed a bill of entry dated 31-12-1998 for clearance of the goods in terms of Customs Notification No. 79/95. The material was to be used for manufacture of cartons for packing tobacco (export product) to be exported in discharge of expor .....

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..... Acting upon this clarification, the department proposed to confiscate the goods imported by the respondents as also to deny them the benefit of DEEC scheme in respect of the goods. Apparently, the respondents waived show-cause notice but objected to the above proposal. The Commissioner of Customs, in adjudication of the dispute, passed the impugned order, wherein the clarification issued by DGFT .....

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..... (147) E.L.T. 864 (Tri.-Chennai). In view of the Tribunal s decision in ITC case, learned Counsel would pray for sustaining the impugned order. Learned Counsel has also referred to the Tribunal s decision in Cham Ice Cold Storages v. Collector of Customs, 1990 (46) E.L.T.373 (Tribunal) in support of his submission that, on the specifications of ivory board as found by the Tribunal in that case, .....

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..... , stands decided in favour of the party by the Tribunal. In that case, DGFT s clarification was not accepted and it was held that the benefit of doubt was to be given to the assessee. Moreover, the Deputy Chief Chemist s report and the opinion of an expert from the Institute of Paper Technology were also examined and on that basis, it was observed that the Revenue s plea of white cardboard had n .....

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..... e appellant. 6. Both sides have also addressed the question whether the clarification issued to the department from the office of the DGFT is valid and, if so, whether it is applicable to the present case. Admittedly, the clarification was issued in respect of cardboard imported earlier by ITC Ltd. In that case, the clarification was not accepted by this Tribunal. Therefore, we think, we need no .....

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