1992 (6) TMI 104

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....llants. He allowed the appellants to redeem the same on payment of a fine of Rs. 1,50,000.00. 2. The facts of the case are that the appellants sought clearance of the goods which are described by the appellants as "labels imprinted in rolls". The appellants sought clearance of the same against the additional licence No. P/W/3206344 dated 29th June, 1989 and claimed that these goods can be imported under OGL and they fall under Appx. 6, List 8, Part I of Import Export Policy, 1988-91. It was also contended by the appellants that these goods do not fall in Appx. 2, 3 Part-A, 5 & 8 of the Import/Export Policy, 1988-91. 3. On inspection of the representative sample drawn from the consignment it appeared to the Department that these are in....

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.... was his contention that the learned Additional Collector erred in holding that the strips of declared width the length should meet the requirement of the consumer for making wearing apparels or articles. He also pointed out that Serial No. 44 of Appx. 2, Part-B of Import-Export Policy, 1988-91 states as follows: "Fabrics, made from man-made fibre/yarn excluding an uninked nylon ribbon tape from ½ "to 18 ¼" both the ends electrically welded required for the manufacture of type/computer ribbons." . In view of this definition he stated that strips of fabrics are not covered under Serial No. 44 of Appx. 2, Part-B. Therefore, he contended that when strips Of fabrics are not mentioned elsewhere in any of the appendices of the....