2006 (9) TMI 29

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....e that the respondents herein (hereinafter referred to as importer) imported 41,958 Mtrs of goods declared as "Processed Cotton Fabrics" and filed Bill of Entry dated 3-3-2001 for clearance, claiming exemption from payment of Customs duty under the DFRC scheme and produced DFRC dated 12-10-2000, which described duty free import items as processed cotton fabrics and export item as "Cotton Processed....

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....d raised in the notice. The lower appellate authority set aside the adjudication order and allowed the appeal of the importer. Hence, this appeal of the assessee. 2.We have heard both sides. 3.We find that as per Para 2.3 of the Exim Policy, if any question or doubt arises regarding interpretation of any provisions in the policy or regarding the handbook (which includes the SION norms), the ....