TaxTMI 
TaxTMI 
1998 (7) TMI 706
X X X X Extracts X X X X
X X X X Extracts X X X X
....ster filament shirting fabrics containing Polyester filament yarn of 84 deniers. These licences were valid for import of Polyester filament yarn of denier age below 350D in one case, and the other licence did not specifically indicate the denierage of Polyester filament yarn allowed to be imported. Proceedings were initiated against the appellants by the Customs House on the ground that in terms o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or the Revenue. The Customs notification allows import duty free of goods being materials required to be imported for the purpose of manufacture of products, or replenishment of materials used in the manufacture of resultant product exported, on condition that the materials imported are covered by Duty Exemption Entitlement Certificate issued by the licensing Authority. The notification defines &q....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... those which would find use/application in the export product; they should be such or of a kind which are commercially known to be used in the export product and are covered by the description of inputs in the licence. The clarification also gives examples, as for instance, in cases where inputs allowed for the manufacture of fabrics is polyester filament yarn, the export product is required to be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tually used in the export product was 84 deniers and hence the yarn of 50D imported is not of same character and specification so as to be permitted clearance as replenishment. However, it is seen that the impugned order itself records product exported is similar. The import licence covers the goods as the description of the inputs therein is polyester filament yarn below 350D and the imported goo....