1996 (11) TMI 75 - SUPREME COURT

Whether the imported goods fall within the description `lining material' or "fabrics, made from man-made fibres/yarns" falling at Item 25 of the List of Non-permissible Items for import under Appendix 4?

Held that:- It is not clear that the majority view of the Tribunal in this behalf is not based on basic authorities even if the expert opinion of consumers of such material is ignored. It is rightly pointed out that if the opinion evidence adduced on either side is ignored and if the opinion of the Textile Commissioner is also brushed aside as the Collector had done, what is left to be considered is the relevant Policy and the Collector's subjective satisfaction; that is, his own expertise. The majority after examining the basic authorities and after pointing out how the Collector's expertise based on Shri Sharma's opinion ran contrary to the basic materials, has rejected his conclusion. The approach adopted by the majority could not be said to be erroneous in any manner whatsoever. Besides, as stated earlier, this being a question of fact we see no reason why we should take a different view than the one taken by the majority. We, therefore, come to the conclusion that the material in question is lining material. Appeal dismissed.