TMI Blog2006 (12) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : M.V. Ravindran, Member (J)]. This appeal is filed by the Revenue against the border-in-appeal dated 31-7-03. 2. The issue involved in this case is regarding the inclusion of bagging charges of the fertilizers imported by the respondent. Respondents import fertilizer in bulk by filing Bills of Entry for clearance, do the bagging of the fertilizers as required under Fert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is now squarely covered by the decision of the Hon ble Supreme Court in the case of Garden Silk Mills v. Union of India - 1999 (113) E.L.T. 358 (S.C.). He submits that the learned Commissioner (Appeals) has relied on the same judgment and allowed the appeal of the respondent. 5. Considered the submissions of both sides and perused record. We find that the Commissioner (Appeals) has dealt with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition of an import duty, by and large, results in a condition which must be fulfilled before the goods can be brought inside the Customs barriers i.e. before they form part of the mass of goods within the country . It would appear to us that the import of goods into India would commence when the same cross into the territorial waters but continues and is completed when the goods become part of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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