2023 (6) TMI 420

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....ts for used in making insoles'. 2. Learned counsel for the appellant pointed out that the matter has earlier travelled to Tribunal it was remanded to ascertain if the test report obtained at the time of issue of show cause notice was in respect of the same goods imported by the appellant. He pointed out that the test report of CLRI mentions the goods as 'flock fabric' whereas the goods imported were PU coated leather cloths. Noticing this difference Tribunal had remanded the matter for confirmation of the facts, however, despite that two rounds of litigation before the Commissioner (Appeals), the same could not be verified. The Commissioner (Appeals) in the impugned order holds that the CLRI report on which the Order-In-Original is based c....

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....ntical. In the said case following has been observed. "5. We find that the appellant had sought the benefit of Notification 11/97-Cus. (Serial No. 94), which reads as under :- S. No. Chapter or heading No. or sub-heading Description of goods Standard rate 94 64 or any other chapter The following goods for use in the leather industry, namely :- (1) Parts, consumables and other items specified in List 3(A).   20%       (2) Other parts, consumables and items specified in List 3(B). 20%   6. The said benefit of concessional rate of duty is available only if the conditions in list are met. We find that the products imported by the appellant are specifically mentioned in serial No. 3 in list 3(A). It i....