TMI Blog1999 (11) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... oti Balasundaram, Member (J)]. The brief facts of the case are that the appellants herein imported Extruded and Oriented Plastic nets, grids and composites and filed bill of entry for home consumption claiming benefit of exemption from payment of countervailing duty in terms of Sl. No. 13 of the Table annexed to Notification No. 15/94-C.E. which covers Balconies, balustrades, fencing, gates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble range of polymer nets and grids which find the following applications : Pipeline : Rockshield grids and tapes for mechanical protection of the anticorrosive outerwrap of steel pipelines; Civil Engineering : Geogrids for slope reinforcement and base stabilization; integrated system of concrete blocks and geogrids for retaining walls; Geocomposites for drainage system in retaining walls, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vegetables, fruit, food, toys and other goods; Protection netting for covering fruit and vegetable cases. From the above, it is seen that the nets have a wide range of application. The approval letter dated 12-1-1996 granted by the Ministry of Industry to the appellants is for import of specific extruded primary net form made of polymer, plastic oriented mesh or grid form made of polymer and fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning lengths since the lengths of various nets are 23 meters, 50 meters, 100 meters, 1000 meters etc. The import licence also specifies the uses of the goods as under : For use as builder s ware in construction and agriculture for structural element, waste water treatment, architectural and fencing and barriers From the above, it is clear that the imported goods were not covered by the descr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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