Exemption for imported Gambiar Booch upheld where it was found synonymous with Katha and used similarly.

Imported Gambiar Booch was treated as commonly synonymous with indigenous Katha on the evidence relied on by the Tribunal, including standard publications and technical references, and their uses were found similar. On that basis, the Tribunal followed its earlier final order on the same product and held that the goods qualified for exemption from countervailing duty under Notification No. 104/82.

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Issues: Whether Gambiar Booch imported by the appellants was exempt from countervailing duty under Notification No. 104/82.

Analysis: The Tribunal followed its earlier final order concerning the same product and relied on the materials then considered, including standard publications and technical references, to hold that Gambiar and Katha were commonly synonymous. It also accepted that the uses of the two products were similar on the record before it.

Conclusion: The imported goods were held to be entitled to exemption from countervailing duty under Notification No. 104/82.

Final Conclusion: The appeal succeeded and the exemption claim was accepted by following the earlier Tribunal decision on the same product.

Ratio Decidendi: Where the imported product is shown on the evidence to be commonly synonymous with an indigenous product and to have similar uses, the exemption notification applicable to that product is available.

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