2002 (2) TMI 622

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.... SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  In the Impugned order the learned Commissioner (Appeals) had held, "In view of the fact that the CLRI had categorically ruled out the use of the goods as insole materials and the concession is available only for insoles and midsoles for use in the leather industry, the order of the lower authority, denying the concessio....

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....3. Arguing the case for the appellants Shri Gaurav Jain, Proprietor of the Firm submitted that the applicant also sent the samples to the experts for their opinion. He submits that technical opinion by the experts of Indian Institute of Leather Product in their letter dated 7-1-99 opined that, "Upon examination of the synthetic leather material and the ladies show sample submitted, it visuall....

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.... purpose, therefore, they should be given the benefit of Notification No. 23/98. He, therefore, prays that the appeal may be allowed. 4. Shri Atul Dikshit, learned DR submits that the appellant had not imported sheets of insole or midsole but the material as imported was in rolls. He submits that this is evident even from the Bill of Entry which the appellants submitted to the Authorities ....

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....ore, was not eligible to the benefit of Notification 23/98. He, therefore, prays that the appeal may be rejected. 6. On careful consideration of the submissions made by both the sides we note that Notification No. 23/98 under serial No. 3 'exempts goods for use in leather industry namely, insoles or midsoles and sheets thereof.' We note that the word used in the exemption Notification is '....