2010 (9) TMI 409

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....rajan, Advocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This is an appeal filed by the Revenue. This matter arises before us in second round. The dispute concerns entitlement of a consignment of "recycled kraft paper - testliner3" imported by the respondents M/s. Yaleswa Paper Conversions, Cochin, under cover of Bill of Entry No. 2743 dated 22-6-2001. The consignment....

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....re it was not mentioned in the licence. The letter also clarified that the licence should be read as 'kraft paper (Recycled)'. 3. In the remand proceedings, the original authority relied on the chemical test report which showed that the impugned item did not satisfy the description of 'kraft paper'. He found that the basic requirement of 'kraft paper whether recycled or not was that 80% of....

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....n this file. Therefore, the exact contents of the report are not verifiable. In the circumstances, I allow the appeal with full consequential benefits." 4. In the appeal filed before the Tribunal, the Revenue has taken the ground that the Commissioner (Appeals) had ignored the test report of the Chemical Examiner which was the most crucial document in the subject case. The DGFT had not sta....

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....he goods covered by the relevant advance license from 'kraft paper' to 'kraft paper (recycled)'. The relevant invoices cover 'recycled kraft paper'. In some other similar imports of the same period, the benefit had been allowed. We find that the impugned order is based on sound basis. The 'kraft paper' and 'kraft paper (recycled)' are not the same. The Advance Licence benefit is admissible to the ....