1995 (4) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. [Order per : V.P. Gulati, Member (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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....OB Licence dated 26-9-1989 does not cover Medical 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 Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the respondents pleaded that the respondents 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 ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sides. We observe that the Collector in his order 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....