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2023 (6) TMI 420 - AT - CustomsClassification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Benefit of N/N. 11/97-Cus. dated. 01-Mar-1997 denied - PU coated sheets imported by the appellant declaring them as PU coated Sheets for used in making insoles - HELD THAT:- Identical matter has been decided by the Tribunal in the case of PREET INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, PUNE [2017 (2) TMI 359 - CESTAT MUMBAI] wherein the Circular No. 74/98-Cus dated 06.10.1998 was also examined. The said circular prescribed End use Certificate may be obtained in such circumstances in respect of imports were made under Notification No. 11/97-Cus. The said order points out that this circular can be applied prospectively and not retrospectively - In the instance case also the imports of the goods accorded prior to the issue of this circular. Thus, the facts of the case are identical. Appeal allowed.
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