2008 (8) TMI 660

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....Kumar, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri K.K. Banerjee, learned Advocate appearing on behalf of the Appellants states that the Appellants are a leather garment manufacturer exporter who have imported the impugned goods which were described as Nylon Mesh Lining Material in the bill of entry and the import documents. The Appella....

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....equirements. We are of the view that in the light of the subsequent clarification dated 31-8-2005 given by C.L.R.I., the Appellants' claim that the impugned goods are Lining Material cannot be rejected. Moreove, they are the manufacturer exporter of leather garments and hence actual users, not traders. A certificate has also been issued in their favour by the Council for Leather Exports that the i....