2000 (3) TMI 556

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.... Shri A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The importer imported three consignments of used rubber tyres for being retreaded. The goods were claimed clearance in terms of Open General licence. However, the Department did not agree to the clearance under OGL as provided in paragraph 22 of the Import Policy 1992-97 on the ground that import of used t....

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....ng appealed both by the importer and the Department. 3. Neither of the appeals challenges the order of the Collector (Appeals) remanding the question of valuation back to the Additional Collector (as he then was), The representative of the importer also does not challenge the Department's appeal that since the value of the goods to be redetermined, it was not proper for the Commissioner (A....

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....f being repaired before they are put to reuse may perhaps be loosely described as raw material. However, there is no warrant for not applying the provisions of paragraph 24. The words in that paragraph prohibits import of second hand capital goods equipment and "any other second hand goods". That phrase would wrongly include goods imported as raw material. This paragraph would also over-ride the p....