2001 (8) TMI 429

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.... Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported a consignment of nylon tricot flocking fabrics and claimed the benefit of exemption contained in entry 108 (1) of the table to Notification 23/98. In the course of investigations by the officers of the Directorate of Revenue Intelligence, a statement was recorded of the proprietor ....

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.... 3. There are no conditions applicable to the clause (1) of the notification. Condition 14 of the notification which applies to goods in clause (2) of the entry stipulates [except in the case of goods in Item (9) of List 3 (B)] that the importer produces a valid registration-cum-membership certificate issued by the Council for Leather Exports, and furnishes an undertaking to the Assistant Co....

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....the practice of the Department was to allow the importer benefit of the notification to nylon tricot flocking fabrics and to other goods. It is only after the issue of the clarification contained in the Circular 74/98, dated 6-10-1998 of the Board that the Custom House changed its practice. The circular records that doubts had been expressed regarding the eligibility to the exemption contained in ....

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....y the contents of this circular. It is thus clear that till the issue of this circular it was the practice in Mumbai Custom House and therefore presumably in other custom houses to extend the benefit to the fabric without verifying whether it was being imported for use by the leather industry. The applicability of the notification has been considered without any reference to any possible end-use o....