1997 (10) TMI 210

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....f the licence. The appellants had imported a consignment of 2,000 pieces of Steyar-3D ball bearings No. 1209-K-C3, by way of replenishment material under Bill of Entry dated 22-3-1988. It was alleged in the Show Cause Notice dated 28-8-1991 that the quality of the ball bearings imported valued at Rs. 50,867 was different then the ball bearings - used in the manufacture of finished products exported in advance and that the goods worth Rs. 5,959/- were imported in excess of the advance licence and the release advice. It was proposed that the benefit of Notification No. 44/87-Cus., dated 19-2-1987 was not available to them as the quality of the imported goods was different from those used in the exported items. The matter was adjudicated by th....

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....ot of the same quality and as such were not covered by the provision of Notification No. 44/87-Cus., dated 19-2-1987. 5.  We have carefully considered the matter. Under Notification No. 44/87-Cus., dated 19-2-1987 exemption was provided to the goods imported against advance licences or licences obtained against on advance release order for manufacture of products or for replenishment of materials used in such manufacture or for export as mandatory spares with such products, for execution of export orders. It was provided in condition (C) of the said notification that the goods corresponding to the resultant products and the mandatory spares in respect of value, quantity, description quality or technical characteristics as specified ....

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....d by them also includes page No. 9 and 11 of a catalogue of SKF titled 'Basic Bearing Knowledge' which indicated the meaning of some supplementary designations - both suffixes and prefixes - used to identify certain bearings. According to this, supplementary designations are used to identify bearings which deviate in some ways from the normal design. They may proceed the bearings designation (prefixes - to identify bearing components) or they may such the bearing designation." After thus referring to the explanation of the importers the adjudicating authority the Addl. Collector of Customs, Kandla had remarked as under : "Having decided that the whole consignment has been imported unauthorisedly, the second question as to whether part....