2007 (6) TMI 413

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.....V.B. Nair, JDR, for the Respondent. [Order]. -  Heard both sides. 2. The issue in these appeals relates to whether the imported goods viz. base paper for impregnation and used in the manufacture of particle board imported in jumbo rolls by an actual user would require a specific license. M/s. Novopan Industries Ltd. (appellants herein) have imported the base paper for waxing, c....

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.... record. The classification of the imported goods under CTH 481190 and ITC ..........481119019.90, has not been disputed by the appellants. They have relied on DGFT communication dated 4-8-98. As per which import of items under EXIM Code 48.11 in large rolls and sheets available prior to 13-4-1998 shall be available at present also. From DGFT notification No. 15 (RE-98) 97-02, dated 17th August, 1....

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....to Notification No. (RE-9) 97-02, dated 13-4-98 by which the following amendment was made - "The entries at Column No. 3 against Heading 48.11 and Exim Code 481110.00 shall be deleted". In view of the fact that earlier to the Notification No. 3 (RE-98)/97-02, dated 13-4-1998 the import of large rolls or sheets of various products under Heading 48.11 was allowed freely whereas with the above ....