1998 (11) TMI 180

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..... : Gowri Shankar, Member (T)]. - The appellant imported a consignment weighing 23.5 metric tonne of polyester staple fibre as supporting manufacturer of M/s. Premier Vinyl Floor Ltd., New Delhi, who were issued quantity based advance licence for import against export to be made of PVC floor covering. The list of items licensed for import had ten items. Item 10 reads as follows : "Polyester (non .....

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..... term "or" occurring in the licence. The departmental representative contends that if the intention of the licensing authority who permit import inter-change only if all the items that have been made more manifest by using proper wordings. We are however concerned with the words actually used and their significance. It is not denied that polyester non-woven felt is required for manufacture of expor .....

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..... ld be. We are of the view that in the peculiar wording of the licence admittedly unusual, appellant could rightly claim import proportionately of any or all the three items. There was therefore no objection in principle to the import. 4. We are told by the advocate for the appellant that the goods which were imported and ordered to be confiscated were not cleared and hence were sold by the d .....

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