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Issues involved: Claim of customs duty at a concessional rate based on a notification for goods imported for use in the leather industry.
Summary: The appeal was filed against the Customs, Excise and Gold (Control) Appellate Tribunal's judgment regarding the claim of the respondent for payment of customs duty at a concessional rate for Sodium Lauryl Sulphate imported from West Germany under Notification No. 224/85-Cus., dated July 9, 1985, for use in the leather industry. The Collector of Customs (Appeals) required the respondent to prove the goods were used in the leather industry to be eligible for the concessional rate, which the respondent, being a trader, failed to do. The Tribunal, however, held that the import need not be made only by someone in the leather industry, citing the application of Sodium Lauryl Sulphate in leather binders and finishing. The Additional Solicitor General argued that since the goods could be used for purposes other than the leather industry, the respondent should have shown sufficient evidence of the intended use for leather to claim the concessional rate. The Court noted the lack of evidence presented by the respondent and found merit in this argument. The respondent's Counsel referred to a previous judgment where the matter was remanded to allow the importer to provide evidence justifying the exemption claim. Considering the circumstances, the Court allowed the appeal, set aside the Tribunal's judgment, and remitted the matter for the respondent to present evidence demonstrating that the imported goods were indeed intended for use in the leather industry as claimed under the notification. No costs were awarded in this decision.
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