2007 (1) TMI 376

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...., for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The respondent had imported what was declared as 'cardboard', under three value based advance licences (DEEC) and filed a bill of entry dated 31-12-1998 for clearance of the goods in terms of Customs Notification No. 79/95. The material was to be used for manufacture of cartons for packing tobacco (export product) to be exported ....

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....er than ivory board'. Acting upon this clarification, the department proposed to confiscate the goods imported by the respondents as also to deny them the benefit of DEEC scheme in respect of the goods. Apparently, the respondents waived show-cause notice but objected to the above proposal. The Commissioner of Customs, in adjudication of the dispute, passed the impugned order, wherein the clarific....

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....ginal was allowed vide 2002 (147) E.L.T. 864 (Tri.-Chennai). In view of the Tribunal's decision in ITC case, learned Counsel would pray for sustaining the impugned order. Learned Counsel has also referred to the Tribunal's decision in Cham Ice & Cold Storages v. Collector of Customs, 1990 (46) E.L.T.373 (Tribunal) in support of his submission that, on the specifications of ivory board as found by ....

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....aid to be identical to the present case, stands decided in favour of the party by the Tribunal. In that case, DGFT's clarification was not accepted and it was held that the benefit of doubt was to be given to the assessee. Moreover, the Deputy Chief Chemist's report and the opinion of an expert from the Institute of Paper Technology were also examined and on that basis, it was observed that the Re....