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2019 (3) TMI 55 - CESTAT MUMBAIBenefit of N/N. 40/2006-Cus dated 1st May 2006 - duty free import authorisation (DFIA) - Held that:- The impugned order has held that the original authority had wrongly surmised that it is only unbleached, bleached and dyed fabrics that are used for printing. The description given by the original authority, though inadequate, is further qualified with the expression “made of yarn of different colours with distinct of 'check and self-design’. This, in our view, is not contested and would render the fabric incapable of being subjected to further printing of any pattern in the normal course from an aesthetic or from commercial standpoint. The present dispute is not of classification but compliance with the licence condition. The description of the goods, based upon examination, amply evidences the negligible scope for printing and hence unusable in furtherance of the purpose for which authorisation was issued. Appeal allowed - decided in favor of appellant.
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