1999 (1) TMI 203

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.... the Respondent. [Order]. - This is an appeal filed by the appellants against the decision dated 21-9-1993 made by the Collector (Appeals), Mumbai in Order-in-Appeal No. 534/93 BCH. 2. Briefly stated the facts of the case are the appellants had imported consignments of "Base Paper for Coating, Waxing and Impregnating" vide Bill of Entry No. 6885, dated 22-4-1992. It appeared to the a....

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....When the goods were imported by them, it could not be treated as stock lot, because the colour of the goods can always be used by them for manufacture in their other products. The goods are never intended to be sold in the market as such. 4. Shri V.K. Suman, ld. D.R. adopts the reasoning of the lower authorities. 5. I have considered the arguments made by both sides. The goods impo....