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TMI Blog2019 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... used for printing. The description given by the original authority, though inadequate, is further qualified with the expression made of yarn of different colours with distinct of 'check and self-design . This, in our view, is not contested and would render the fabric incapable of being subjected to further printing of any pattern in the normal course from an aesthetic or from commercial stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority in relation to imports effected by M/s Royal Robe Corporation. 2. The respondent had imported 100% cotton fabrics against licence no 0310496951/8.12.2008 under duty free import authorisation (DFIA) of the Foreign Trade Policy operationalized through notification no. 40/2006-Cus dated 1st May 2006 which entitled holders to procure relevant cotton processed fabrics for manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than what have been recorded in the shipping bill at the time of export. There are also no provisions in the policy or the notification to the effect that a transferee of DFIA licence should obtain such additional details from transferor for ensuring compliance at the time of import. No such conditions such as specification of the yarn used or per square meter value etc. which have not been rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report of the Textile Committee indicated the fabrics to be consistent yarn of different colours which is at variance with the report of the Textile Committee on the goods imported against bill of entry no. 839261/31.03.2009, and relied upon by appellant, which held the fabric to be capable of being printed. According to him the present appeal no. 986984/15.07.2009 could not be approved against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chapter note, even though sacrosanct for classification, may not be relevant for the purposes of determination of eligibility for import under any of the schemes of the Foreign Trade Policy which have, necessarily, to pass the test of description in the licence or authorisation. The present dispute is not of classification but compliance with the licence condition. The description of the goods, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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