1990 (3) TMI 187

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....f the view that the goods are covered by S. No. 106 of Appendix 2/Pt.-B which reads as "Wool fabrics/wool tops/woollen yarn/wool waste/wool knitting". The department's contention on the basis of above entries is that the imported goods are wool tops whereas the contention of the appellant that they are not wool tops but they are hair of special type of goats; wool is only a fibre grown on sheeps and lambs. It is, therefore, contended that the imported goods are not covered by Appendix 2/Pt.-B as mentioned above and therefore, the goods are under OGL. 2. In support of his contention, the learned consultant for the appellant has urged that para 59 of the Hand-Book of Imports & Exports Procedures, 1985-88, the relevant Hand-Book for the imp....

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....gh quality apparel. Fabrics are warm, buttery in handle and have beautiful draping characteristics. Cashmere is more sensitive to chemicals than wool. Source: Taken from - "Textiles" by Hollen, Saddler & Langford Fifth Edition Published by MacMillan Publishing Co. Ltd., N.Y. (2) Another goat important for its hair is the Cashmere goat. These animals have distinct coats- the long straight, coarse outer and the fine silky under coat which is the cashmere fibre. This coat of fine fibres, which is either shed or combed off, furnishes one of the most important speciality fibres. Cashmere fibres are used alone or mixed with wool in woven or knitted fabrics for Sweaters, scarves and other articles. Source: Taken from: "Textile Fibres and ....

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....dicalion order. He also draws attention to the fact that the properties of Cashmere tops are more or less like those of wool and therefore, there is no difference between the cashmere tops and wool tops. Accordingly, he submits that the appeal has no merits. 4. I have carefully considered the pleas advanced on both sides and I find sufficient force in the pleas of the learned consultant for the appellant. As is apparent from Para 59 of the ITC Hand-Book 1985-88 classification of the ITC Schedule is based on ICT Schedule which in turn is based on CCCN. From the relevant extracts quoted above, no doubt is left that there is a clear distinction between cashmere tops which are hair of some special goats whereas wool has been generally termed....

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....was marble or not. The department had contended that it was marble and therefore, it required a licence. The appellant, however, contended that it was not marble and there was a clear distinction in the ITC Schedule between marble and other types of stones. In this connection the Supreme Court while allowing the appeal observed as follows in para 47 of the said Report :- "47. On a conspectus of all these decisions mentioned hereinbefore the position thus emerges is that when the expression 'marble' has not been defined in the Customs Tariff Act as well as in the Customs Act or in the relevant Notification regarding the restriction on import of marble in the list of Restricted Articles, it is necessary to decide the significance and true ....