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TMI Blog2007 (6) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. 2. The issue in these appeals relates to whether the imported goods viz. base paper for impregnation and used in the manufacture of particle board imported in jumbo rolls by an actual user would require a specific license. M/s. Novopan Industries Ltd. (appellants herein) have imported the base paper for waxing, coating and impregnation and claimed clearance vide Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1190 and ITC ..........481119019.90, has not been disputed by the appellants. They have relied on DGFT communication dated 4-8-98. As per which import of items under EXIM Code 48.11 in large rolls and sheets available prior to 13-4-1998 shall be available at present also. From DGFT notification No. 15 (RE-98) 97-02, dated 17th August, 1998 import of large rolls sheets of various productions under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng amendment was made - The entries at Column No. 3 against Heading 48.11 and Exim Code 481110.00 shall be deleted . In view of the fact that earlier to the Notification No. 3 (RE-98)/97-02, dated 13-4-1998 the import of large rolls or sheets of various products under Heading 48.11 was allowed freely whereas with the above amendment the same facility was not available and became restrictive, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mports are for an actual user as an industrial raw-material and the general understanding the import policy was that raw-material could be imported. The present import of jumbo rolls cannot be considered as consumer goods but is only essential industrial raw-material. Thus the appeals are allowed by setting aside the impugned orders. (Pronounced in Court on 6-6-2007) - - TaxTMI - TMITax - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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