TaxTMI 
TaxTMI 
1999 (5) TMI 257
X X X X Extracts X X X X
X X X X Extracts X X X X
....n, Vice President]. - Question involved herein is whether raw greasy wool as imported by the respondents herein should be charged to the countervailing duty or not. The lower appellate authority has accepted the plea of the respondents herein and extended the benefit of Notification 60/87 to the said wool. His reasoning is contained in paras 8 and 9 of the impugned order which for better appreci....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... force. Subsequently, it is observed that scoured wool is nothing but raw wool after they have been subjected to cleaning process and therefore as the entry exists in the C. Ex. Tariff, the scoured wool under 51.01 should also include raw wool it is one and the same excepting the fact that dirt and grease have been removed by scouring and it is the earliest stage of the scoured wool. Hence there i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....allowed them the benefit of the exemption while initially bond of the imported goods under Bombay Custom House and the appellant claimed that it is practice still followed in Bombay Customs House. Hence, this will lead to another anomaly since Bombay Customs, who are the original asessing authority of Customs on importation has assessed the goods by allowing nil duty CVD, whereas C. Ex authorities....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ool which is not carded or combed and which has already been scoured. While the Revenue does not dispute that the Customs Tariff mentions about raw wool and greasy wool or fleece but the Central Excise Tariff begins with wool, not carded or combed but scoured." Revenue, however, urges that the intention of the Government in the present case appears to be to check by restricting the elements of pol....