TMI Blog1994 (10) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute regarding the description, quantity or value of the goods because the material had been correctly declared as synthetic rubber and the small (negligible) difference in quantity has already been condoned by the Collector and there is no dispute regarding value. 4. The Collector has, however, still invoked section 111(m) against them on the ground that they had wrongly claimed the benefit of this exemption notification knowingly as the Butyl rubber had not been used in the manufacture of cycle tubes and tyres which had been exported and with reference to which this importation was being made. 5. First and foremost it was their contention that no misdeclaration was involved and merely because they had claimed the benefit of an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of entry which gives description of the goods as `synthetic rubber (Exxonbutyl 268) and we take note of the fact that there is no dispute regarding the correctness of the description, quantity and value at this stage (The minor difference in quantity having been ignored at the original level). All that remains, therefore, is to see whether mere mention of Notification 159/90 and claiming benefit thereof could be construed as mis-declaration in terms of section 111(m) in the circumstances of this case. We observe in this respect that since admittedly the bill of entry described the product as synthetic rubber and since there is no dispute that their advance licence permitted importation of synthetic of rubber (subject of course to the ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention that they had used synthetic rubber although not of the Butyl rubber variety in the manufacture of exported articles has not been contradicted or found to be wrong, the importation of synthetic rubber of Butyl variety would amount to a material which could be imported for purpose of replenishment or further manufacture in terms of the language of the Notification reproduced above. Hence, the appellants were entitled to the benefit of this exemption Notification (subject of course to the fulfilment of other conditions mentioned therein but there is no such dispute before us). We therefore, hold that no duty was chargeable. 13. In view of the above position we set aside the impugned order and accept the appeal with consequential re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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