1997 (1) TMI 313

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....ppellant imported a consignment of defective steel coils and claimed clearance under the provision of Open General Licence (OGL). This was denied on the ground that the appellant was not an Actual User (Industrial) as defined in the Policy. Hence this appeal. 2. Advocate for the appellant contends that appellant was in possession of Capital Industrial Certificate, issued by appropriate autho....

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....e averment made in para 2 of the appeal memo, the appellant had been engaged in slitting, trimming, rewinding and welding coils in order to render the defective coils into those usable. I agree that the reasoning which the Additional Collector had given is not without substance. However, the fact remains that the appellant had produced certificate from the appropriate authorities stating that the ....