TMI Blog2023 (6) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... mports were made under Notification No. 11/97-Cus. The said order points out that this circular can be applied prospectively and not retrospectively - In the instance case also the imports of the goods accorded prior to the issue of this circular. Thus, the facts of the case are identical. Appeal allowed. - CUSTOM APPEAL NO. 84 OF 2012 CUSTOM APPEAL NO. 85 OF 2012 - FINAL ORDER NO. A / 11188-11189 /2023 - Dated:- 2-6-2023 - HON'BLE MEMBER (TECHNICAL), MR. RAJU And HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA Shri. J.C. Patel, Shri. Rahul Gajera, Advocates for the Appellant Shri. Himanshu P Shrimali, Superintendent (AR) for the Respondent ORDER Raju These appeals have been filed against order of Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of PREET INTERNATIONAL-2017 (358) ELT 734 (Tri.-Mumbai) and in the case of SILVER WING INVESTMENT TRADING CO. (P) LTD.-2007 (209) ELT 364 (Tri.- Mumbai). He also relied on the decision of Hon ble Apex Court in the case of INTER CONTINETAL (INDIA).-2008 (226) ELT 16 (S.C). 3. Learned AR relies on the impugned order. 4. We have considered the rival submissions. We find that identical matter has been decided by the Tribunal in the case of PREET INTERNATIONAL wherein the Circular No. 74/98-Cus dated 06.10.1998 was also examined. The said circular prescribed End use Certificate may be obtained in such circumstances in respect of importswere made under Notification No. 11/97-Cus. The said order points out that this circular can be app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined as under :- 2. It is seen that the goods in the first part are, undeniably, goods for use in the leather industry only. In the second part because there are some goods which are likely to have more than one use the said list has been hemmed by the stipulation that the accounts should be maintained. However, both the lists put together, only the goods for use in the leather industry can be covered under this Notification. The items which is being sought to be cleared i.e. Nylon Tricot Flocking Fabric is undeniably having more than one use. The judgment of the Supreme Court in the case of Commissioner of Customs, Mumbai v. Pacific Exports cited in 1998 (99) E.L.T. 488 (S.C.) and Commissioner of Customs, Mumbai v. Handicrafts Exports ..... X X X X Extracts X X X X X X X X Extracts X X X X
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