TaxTMI 
TaxTMI 
1995 (4) TMI 139
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....(T)]. - This appeal is filed by the Revenue against the order of Collector of Customs, Madras. Under the impugned order the learned lower authority has allowed importation of the goods namely X-Ray films in Jumbo Rolls to the appellants holding that they are the actual users on the strength of a SSI Certificate held by the Respondents. In the grounds of appeal, the Revenue has urged the fol....
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....edical X-Ray films and hence the party did not hold a valid Industrial Licence as required under the Industry (Development & Regulation) Act, 1957. The party could not be considered as `Actual User' (Industrial) and goods should not have been released under OGL. The Collector should have held the importation unauthorised and confiscated the goods under Section 111(d) of the Act." The learned Depa....
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....s were in possession of the valid SSI certificate at the relevant time for the manufacture of the jumbo rolls and this position, he pleaded, is not disputed. He pleaded, no doubt, the Ministry of Industry, Government of India had included slitting and confectioning of photo-sensitized material from jumbo rolls in Schedule IV of the notification for carrying on the business of slitting etc. as an a....
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.... has taken note of SSI certificate possessed by the respondents and has referred to the definition of Actual User (Industrial) in the ITC Policy AM 1991 which has been reproduced as under : "Engaged in the manufacture of any goods for which it holds a licence or Registration Certificate from the appropriate authority, wherever applicable." and has taken note of the fact that the SSI certificate ....