9911796707
TMI Blog2004 (1) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - Revenue is aggrieved with the order passed by the Commissioner (Appeals) in Order-in-Appeal No. C3/177/94, dated 26-12-94. 2. The respondent-importer had got clearance of Embroidery Threads for home consumption under OGL based on clarification issued by the licencing authority vide REP Circular No. 57/77, dated 6-10-1977 defining t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-ups, knitwear, plastic/leather goods. 3. The Commissioner noting this point held that the Policy recognises that "made-up" even though they may be regarded as consumer goods can be imported under OGL. He noted that the issue is not one of whether the embroidery thread which has come in retail packing is a consumer item. He noted that so long as the term 'made ups' covers embroidery thread, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy for the year 1992-97. He also noted that embroidery threads are considered to be non-fabric made up articles and they were earlier permitted import without a licence as made up items in the light of the clarification cited above. 4. The matter was heard on more than one occasion on which dates the respondent's representative relied on the clarification issued by the licencing authority th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d copy furnished, Revenue's reply that they are unable to verify about the circular does not make any sense. Once the Commissioner (Appeals) has examined the circular and found that that the licencing authority has clarified that the item embroidery thread come within "made up article" and "made up article" can be imported under OGL and on that ground has allowed the import. Revenue cannot take co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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