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2010 (7) TMI 600 - CESTAT, MUMBAIProvisional assessment - Notification No. 48/2000-Cus., dated 25-4-2000 - Demand - whether the benefit of Notification 48/2000-Cus. (Serial No. 10) is admissible to the processed cotton fabrics imported by the respondent in the month of March 2001 - it may be pertinent to note that the DFRC licensee had obtained it from the DGFT after exporting “processed cotton fabric made-ups other than grey”, a fact not in dispute - it should have occurred to the officer of Customs, who dealt with the shipping bills, that a sample of the export goods should be preserved and got tested for its chemical composition and other specifications - The format of DFRC presently in vogue has also been shown to us, from which it appears that the licensing authority has started specifying the composition of textile materials in DFRCs, both for export and for import and, therefore, today, there is no scope for issues of this kind to arise - Decided in the favour of assessee
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