2003 (9) TMI 493

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....ority and allowed the appeal of the assessee-respondents holding that the findings reached by the original authority are inconsistent and non-speaking. 2. The brief facts of the case are that the assessee-respondents are engaged in the manufacture of Buffing mops using cloth cutting waste, mill cutting and gunny cuttings. They have imported gunny cuttings valued at Rs. 92,354/- from South Africa and filed Bill of Entry No. 59041, dated 31-10-97 for the clearance of 17.06 Mtrs. of goods declared as "Gunny Cuttings" and have declared the value as Rs. 93,278/-. The importer sought clearance of the goods under CTH 6310.90 under OGL. They are actual users of the goods. The examining officer found that the goods are unsorted gunny cutting....

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....the category of sorted gunny cuttings. Although these are not fresh and not bundled separately mentioned in examination report, these may be called sorted cuttings for their specific category. Hence specific import licence is required for their clearance. 3. Shri A. Jayachandran, learned JDR, appearing for the Revenue reiterated the grounds of appeal and prayed for setting aside the order impugned and allowing the appeal. 4. Dr. Sunitha Sunder, learned Counsel, for the Respondents on the other hand submitted that what has been imported was only Gunny cuttings falling under Heading No. 6310.09 and that these were unsorted. She submitted that samples were drawn by the examining and investigating officers who reported that the ....

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....nny bags and they were cut into two or three pieces in each." 5.1 The remarks of the AC (Docks) on the report of the Examiner reads as under : "The cuttings on the bags are of three types viz. cut vertically and the cut is extending up ½ length of the bag, second variety is cut along the border and another variety the cut is made in U shape. Approximately 30% of the consignments is in the form of cut along the borders and U shape and the balance 70% is cut extending up to half the length of the bags. However, no fresh bags are available in these containers. In my opinion, these goods will fall under the category of sorted gunny bags" 5.2 The above remarks of both the examiner and the AC (Docks) have been taken note....