9911796707
TMI Blog1993 (12) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... release in the same manner i.e. without charging countervailing duty the goods mentioned in the contract (Ex. B1 to B4) which are expected to arrive shortly as well as future consignments of the same goods expected to arrive from time to time. Petitioners also seek a declaration that the synthetic soft waste being imported by the petitioners from time to time are not liable to the levy of additional duty of customs i.e. countervailing duty as these goods do not fall within any of the tariff items specified in the First Schedule of the Central Excises and Salt Act, 1944. By prayer (c), the petitioners have sought interim reliefs, for clearance of the goods which was granted by this Court upon furnishing bank guarantee. 2. The 2nd petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted by the petitioners which according to them is synthetic waste is leviable to duty under Item 68 of the Central Excise Tariff Act, 1983-84. 3. Mr. S.V. Singh, Assistant Collector of Customs filed the return on behalf of the Respondents. According to Mr. Singh, the imported goods answers description given in Item 18IV of the Central Excise Tariff Act, 1983-84 and thus, the petitioners are liable to pay duty in terms thereof. According to the respondents, the contention of the petitioners that the imported goods falls under Item 68 which is a residuary entry, cannot be accepted. In support of this submission. Respondents relied upon three reports being Exhibits A, B and C annexed with the affidavit of Shri S.V. Singh dated 13-6-1992. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that waste of synthetic fibre has originated during man-made manufacturing process. In view of this report of SASMIRA (Ex.C), the imported goods fall under Entry 18IV of the Central Excise Tariff Act, 1983-84 and accordingly petitioners are liable to pay duty thereon. After going through these three reports carefully, we find that these sample reports are referable to Bill of Entry No. 2875. The Bill of Entry annexed to the petition is numbered as Rotation No. 2901/80. We repeatedly asked Mr. Mehta to indicate as to how the report of SASMIRA (Ex. C) is referable to the Bill of Entry in question. Mr. Mehta was unable to connect the report of SASMIRA (Ex. C) to the Bill of Entry of the petitioners. It is in these circumstances we are unable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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