9911796707
TMI Blog2003 (3) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : Justice K.K. Usha, President]. - The appeal is at the instance of the importer. The appellant imported five consignments of Medical X-Ray Films in Jumbo Rolls against Bills of Entry filed between 23-9-88 to 10-10-88 and availed the benefit of Notification No. 176-Cus., dated 14-6-93. The Assistant Collector later took the view that the appellant is not entitled to the benefit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so much of that portion of the duty of Customs leviable thereon under the said First Schedule, as in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table: Provided that the exemption contained in this notification shall apply only if- (a) the importer undertakes conversion of the said goods by sliting or confect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r slitting and confectioning of photo-sensitised materials for Jumbo Rolls on 16-12-86. The licence was issued on 7-12-88. The licensing authority under letter dated 8-4-87 had informed the appellant that it can carry on business with small-scale registration till a regular COB licence is issued to it and that the Ministry have no objection in Customs clearing consignment of jumbo rolls as per pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore, it has not satisfied the condition contained in clause (b). Before us the learned DR would submit that the appellant had no licence to slit medical films and therefore, it had not satisfied the condition in the notification. We find no merit in the reasons given in the impugned order for denying the benefit of the notification to the appellant. As mentioned earlier, the licensing aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
