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TMI Blog1983 (6) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... nch. On that occasion a point arose that the Bill of Entry in this case was in the name of M/s. Liberty Footwear Company and the refund application was also in their name, whereas the appeal to the Appellate Collector and the Revision Application to Government were made by M/s. Oil Dale Trading (P) Ltd. The question, therefore, arose as to whether M/s. Oil Dale Trading (P) Ltd., had a locus standi to file the revision application and to be heard in the matter. The learned Counsel for the appellants sought time for furnishing certain correspondence and material to establish the locus standi of the present appellants. This request was allowed, and an opportunity was also given to the learned Representative of the Department to file his reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding (P) Ltd., the present appellants, and that, although the Bill of Entry was in the name of M/s. Liberty Footwear Company, they had endorsed the Bill of Lading in favour of the appellants and that payment of clearing charges etc., as well as the import duty was made by the present appellants. He, therefore, submitted that the appellants had the necessary locus standi to pursue the matter. 5. In addition, Shri Nankani pointed out that at the initial stage refund applications were filed separately both by M/s. Liberty Footwear Company and the present appellants. In the letter accompanying their refund claim, M/s. Liberty Footwear Company had informed the Assistant Collector that the goods were sold by them to the present appellants on h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid the duty, the refund of which now is being claimed. It could have been expected that they would have filed the Bill of Entry in their own name, in which case no doubt regarding their locus standi would have arisen. But even otherwise it is clear that the appellants have cause to be aggrieved by the orders of the authorities below. This case is clearly distinguishable from those which were the subject-matter of the authorities cited by the learned Representative of the Department. Apart from this, when separate claims were filed by the appellants and by M/s. Liberty Footwear Company it was the Department which chose to deal with the claim filed by the present appellants. The Appellate Collector also entertained and disposed of their appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating greases, rust preventives, and modelling clay. Shri Nankani submitted that it was quite clear from these entries that petrolatum was not itself a grease. He also cited Webster s Third New International Dictionary, where again petrolatum was shown separately from grease, and its uses shown as similar to those listed in the Encyclopaedia Britannica. 9. Shri Nankani placed strong reliance on a Tariff Advice of the Central Board of Excise and Customs (T.A. No. 36/82, dated 13-7-1982) according to which white petroleum jelly I.P. would merit classification under T.I. 68 of CET . He referred to the technical literature relating to the goods imported by the appellants, namely White Protopets I-S , to show that this was petrolatum satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy classification under Item 68 the goods should have been covered by a licence from the Drugs Controller of India. He also argued that the appellants had never claimed that the goods were a pharmaceutical product. (Shri Nankani fairly conceded that it was not his case that the goods had been used for pharmaceutical purposes. However, according to him classification under Item 68 did not require that the end use should be for pharmaceutical purposes). Shri Sundar Rajan referred to the endorsement on the Bill of Entry to the effect that the goods were not medicated or perfumed . According to Brady s Materials Handbook , petrolatum could be used as ointment when highly refined. The test report of the Customs House Laboratory on the goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the scope of Item 11A; it does not follow that they must necessarily be used for pharmaceutical purposes. Taken to its logical conclusion, Shri Sundar Rajan s argument would mean that an additional condition should be added to the Board s Tariff Advice that assessment of petroleum under Item 68 will be allowed only where the importers had a licence from the Drugs Controller for manufacturing or importing drugs. We see no justification for importing such a condition into the Board s Tariff Advice. So far as the Customs Laboratory Test Report is concerned, it appears that the question posed to the Laboratory was whether the goods answered to the description of petroleum jelly, and the reply was in the affirmative. The Laboratory was not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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