1991 (5) TMI 169

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....rought by the Revenue against the order passed by the Collector (Appeals) bearing No. 3370/85 BCH dated 29-8-1985 allowing the appeal of the respondents. 2. Shri Mondal, the ld. SDR, indicated that the respondents imported coral in the form of broken bits, declared in the invoice as broken coral reeds. He however concedes that they cannot be called as of jewellery quality. They claimed clearance ....

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....t want to import coral in the powder form so as to prevent adulteration of this material, since the possibility of adulteration is more, if imported in powder form. When this position is admitted, there is no need to go in for an expert opinion to determine the obvious and admitted position. He also referred to the policy of AM 83-84 where the footnote appearing in Appendix 6 List 4 reads as below....

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....used in jewellery. The object of the policy is to ensure against diversion of these items, which are also capable of being used for jewellery purpose. The object is to permit import of non-jewellery type of these materials for manufacture of Ayurvedic drugs. After clearance of the said goods, they had actually supplied the goods to M/s. Deen Dayal Aushadalaya, Gwalior, which is registered as a sma....

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.... given as 'broken coral reeds'. The respondents also accept that it is not powder. In this view of the matter, the order of the Deputy Collector is sustainable, holding the goods as not covered by Appendix 6 List 4 of AM 84-85 Policy, but the respondents' pleadings cannot also be altogether dismissed, mainly because the goods imported are admittedly of non-jewellery quality and there is no dispute....