1999 (5) TMI 257

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..... , Advocate, for the Respondents. [Order per : P.C. Jain, Vice President]. Question involved herein is whether raw greasy wool as imported by the respondents herein should be charged to the countervailing duty or not. The lower appellate authority has accepted the plea of the respondents herein and extended the benefit of Notification 60/87 to the said wool. His reasoning is contained in .....

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..... and therefore not liable to excise duty, is also having some force. Subsequently, it is observed that scoured wool is nothing but raw wool after they have been subjected to cleaning process and therefore as the entry exists in the C. Ex. Tariff, the scoured wool under 51.01 should also include raw wool it is one and the same excepting the fact that dirt and grease have been removed by scouring an .....

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..... h anomalous position to exist and Bombay Customs rightly has allowed them the benefit of the exemption while initially bond of the imported goods under Bombay Custom House and the appellant claimed that it is practice still followed in Bombay Customs House. Hence, this will lead to another anomaly since Bombay Customs, who are the original asessing authority of Customs on importation has assessed .....

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..... ication 50/87-C.E. gives exemption only to that wool which is not carded or combed and which has already been scoured. While the Revenue does not dispute that the Customs Tariff mentions about raw wool and greasy wool or fleece but the Central Excise Tariff begins with wool, not carded or combed but scoured." Revenue, however, urges that the intention of the Government in the present case appears .....

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..... ng into account all relevant facts; his process of his interpretation also avoids the anomalous position which would otherwise be created, if C.V. duty is not charged on scoured wool but is charged on raw and greasy wool. As regards the ground of pollution taken by the concerned Collector this could be checked by fumigation of wool concerned and not by imposing a differential rate of duty on it. P .....

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