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2010 (9) TMI 409 - CESTAT, BANGALOREKraft paper (recycled) – Exemption under advance licence - The ‘kraft paper’ and ‘kraft paper (recycled)’ are not the same. The Advance Licence benefit is admissible to the ‘kraft paper (recycled)’. The original authority had denied the benefit for the reason that the impugned goods failed the chemical test for the ‘kraft paper’. - In the absence of technical definition of ‘kraft paper (recycled)’ on which basis the Revenue could canvass its case, we do not find any interference in the impugned order is justified. The DGFT had clarified that the word ‘recycled’ is only a technical characteristic. From this clarification itself evident it is that the ‘kraft paper’ and ‘recycled kraft paper’ are not the same goods. - As the consignment imported is ‘kraft paper recycled’, we find that the respondents eligible for the exemption under advance licence. – Revenue appeal rejected
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