TaxTMI 
TaxTMI 
1986 (12) TMI 231
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....wo appeals before the Appellate Collector of Customs. The Appellate Collector by his common order bearing S/49-311 & 312/79-L, dated 6-10-80 rejected the appeals. Thereafter, M/s. United Export Corporation preferred one Revision Application before the Government of India which statutorily stood transferred to the Tribunal for being heard as an appeal. 2. When that Revision Application came up for consideration, it was pointed out to the appellants that since there were two appeals before the Appellate Collector, there should have been two Revision Applications and the appellants were given an option either to restrict the Revision Application only to any one of the appeals filed before the Appellate Collector or to file a supplementar....
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....ent. On appeal, the Appellate Collector rejected both the appeals and confirmed the orders of the Deputy Collector. 5. During the hearing of these appeals, Shri J.M. Jamadar, Advocate, made the following submissions : (1) That the stamping foils imported by the appellants do not appear in column 2 of Annexure II and therefore it cannot be considered as export-linked-import item and as such it is not hit by the restriction of import list under Sub-para (c) of Para 30(1) Section I, Part B for A.M. 1978 Policy. (2) The type of stamping foils imported by the appellants are used in plastic industry only and they are not required in the readymade garment industry. Therefore, that the stampi....
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....specified are at Serial No. 2 & 14 of Annexure II. Serial No. 2 & 14 of Annexure II do not contain stamping foils. Shri Pal further submitted that the expression "trimming" and "embellishment" are generic terms and stamping foils would fall within the said expressions and, therefore, the stamping foils could be imported by exporters of '0' group only and not 'C' group. Finally, Shri Pal submitted that the issue involved in these appeals, is already covered by the decisions of this Bench, namely orders bearing No. 271 - 272/86 WRB, dated 12-2-86 and order No. 1469/86, dated 6-12-85. 7. In his reply, Shri Jamadar contended that Annexure II only provides for restriction as to the items that could be imported by a group and it cannot witt....
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....E.P. Directorate), giving full justification." 10. From the reading of Clause (c) of Para 30(1), it is clear the import of items appearing in the list in Annexure II is allowed against export of the product indicated against the import item. 11. Annexure II is found in Part B. It has four columns. Column 1 is serial number, column 2 specify the items eligible for import, column 3 gives description of export products against which import will be allowed and column 4 is meant for remarks. Serial number (2) of Annexure II reads : "Acrylic plastic sheets, off-cuts, tubes/rods". The export products indicated against this item are : (i) Plastic Bangles (S.No. C.8) (ii) Plastic imitation jewellery (S. No. C.8) (iii) Plastic Moulde....