TMI Blog2008 (8) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 224/85 dated 9-7-85 (Sl. No. 19) was admissible to them. The party produced the manufacturer s catalogue before the appellate authority and, after a perusal thereof, the appellate authority took the view that the needles imported by them were not leather point needles specified under Sl. No. 19 of the Notification and, accordingly, denied the benefit of exemption to them. The appellants do not want to be personally heard. They have filed written submissions through their advocate, wherein it is contended that the benefit of the Notification is admissible to the subject goods on the strength of Public Notice No. 61/91 issued by the Collector of Customs and the SSI certificate issued by the Department of Industries, State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to whether the imported goods were meant for use in the relevant industry and, subject to such satisfaction, the benefit of the Notification should be granted. The manufacturer s literature/catalogue was examined by the Commissioner (Appeals) and it was found that the needles imported by the appellants were not intended for use in leather industry as they did not have any leather point. We have also perused the literature/catalogue and have also seen samples of the goods supplied in two packets. One packet contained a set of needles, apparently, made of stainless steel with a pointed tip and a hole near the tip. ORANGE 25 were inscribed over each needle. The other packet contained a set of similar needles smaller in thickness, on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to agree with the Commissioner (Appeals). An Exemption Notification should receive strict interpretation. What was exempted under the subject Notification was needles with leather point. Needles without leather point cannot claim exemption. 2. In the result, the appellate Commissioner s order is sustained and this appeal is dismissed. 3. [Order per : P. Karthikeyan, Member (T) (concurring)]. - I would like to supplement the above order recorded by my learned brother with the ensuing finding. From the records, we find that the impugned goods fell in four categories, code named DBX 1, DCX 1, TQX 1 and DVX 1 figured in the catalogue submitted by the appellants. As per the catalogue, DBX 1 is used for general work on medium and heavy weight ..... X X X X Extracts X X X X X X X X Extracts X X X X
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