1998 (8) TMI 186

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..... ber (T)]. -  The appellants M/s. Pacific Exports Atlanta had imported a consignment of Sodium Lauryl Sulphate and claimed the benefit of Notification No. 224/85-Cus., dated 9-7-1985 as leather penetrator. The Appellate Tribunal vide Order No. 1259/90-C, dated 13-11-1990 allowed the appeal of the appellants holding that there is no stipulation in the notification that the import should be mad .....

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..... s made clear that no further opportunity would be granted. 3. The matter was remanded by the Supreme Court with the directions that the appellants would produce the evidence to show that the goods that were imported by them and in respect of which the benefit of concessional rate of duty was claimed under Notification No. 224/85-Cus., dated 9-7-1985 were meant for use in the leather industry .....

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