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TMI Blog2016 (8) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No.8/97. Secondly, as correctly held by the first appellate authority, expression raw materials is a material used in manufacture of goods; in the case in hand wherein cotton yarn is manufactured paper cone cannot be held as raw material as it is undisputed that cotton yarn on completion of manufacture is wound on the paper cones. Thirdly, the respondent as well as a Ministry of the Government of India has understood that paper cones are packing materials, and were permitted to import the same as such without payment of duty. - Decided against Revenue - Appeal No. E/2033/05-Mum - Order No. A/88084/16/EB - Dated:- 31-5-2016 - Mr. M.V. Ravindran, Member ( Judicial ) And Mr. Devender Singh, Member ( Technical ) Shri H. M. Dixit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case in issue. 7. Learned Advocate submits that the Notification 8/97 only bars usage of raw materials ; paper cones are packing materials as evidenced by them. It is also his case that the entire demand is hit by limitation. 8. On perusal of records, we find that the Revenue has no case for more than one reason. Firstly, it is evidenced by the respondent that imported paper cones are packing materials by producing letter No. SEEPZ/Gov/187/96/02-03/305 dated 13.5.2003 that the paper cones are packing materials. When the Ministry of Commerce, another Ministry of Government of India, treats the paper cones as packing material explicitly, it cannot be said that they are raw materials as envisaged in Notification No.8/97. Secondly, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, there is no merit in the stand of the department. The appellants would, therefore, be entitled for the benefit of Exemption Notfn. No.8/97 dated 1.3.97 for the clearance of cotton yarn into DTA. The demand, interest and penalty are, therefore, not sustainable. The above said findings are not controverted by the Revenue effectively by any evidence. The case laws relied upon by AR also do not carry their case any further, as in the case in hand the Government of India, Ministry of Commerce, has accepted that paper cone is a packing material. 10. In view of the foregoing, in the facts and circumstances of this case, we reject the appeal filed by the Revenue and uphold the impugned order. ( Operative part of order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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