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TMI Blog2005 (6) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ief Chemist, Central Revenues Control Laboratory, New Delhi, to whom Archies' samples were forwarded with the query as to whether these were other than ivory board, reported that the samples were in the form of 'white' or 'dull-white' board. In respect of one of the samples, he observed that it might not qualify for the description given for ivory board in IS4661-1986, while, in respect of the remaining samples, he observed to the contra. In the case of Kannappa Art Printers, the test report was that the samples were in the form of white sheets. The Chemical Examiner could not say whether the samples were ivory board. The Chief Chemist, CRCL, New Delhi, however, opined that the samples were ivory board. On a reference made by the Customs au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Central Govt. Standing Counsel reiterated the grounds of these appeals and submitted that, as per the clarification issued by the Jt. DGFT (who had issued advance licences), white cardboard and ivory board were not allowed to be imported under the said licences and hence the goods were rightly confiscated by the original authority and the benefit of Customs Notification No. 203/92 was rightly denied to the respondents by that authority. Ld. Consultant for the respondents, on the other hand, argued that the clarification issued by Jt. DGFT was not binding on the Customs authorities inasmuch as it was inconsistent with the description of goods given in the advance licences. Relying on the Tribunal's decision in, CC, Chennai v. Lot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy for the description given for ivory board in IS4661-1986, while in respect of the remaining samples of Archies he observed that they might qualify for the description given for ivory board in IS4661-1986. In this connection, the expressions used by the Chief Chemist are "may not qualify" and "may qualify". Neither of these can be accepted as a categorical expression of opinion. In the case of Kannappa, he reported that the samples were ivory board. The concurrent finding of the Chemical Examiner and the Chief Chemist is that the samples are in form of white or dull-white sheets/board. This concurrent finding cannot be rejected. The question now is whether "white", "dull-white" and "ivory" stand for the same or nearly the same shade of co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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