TMI Blog1994 (3) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... s Small Scale Industrial Unit with Directorate of Industries for manufacture of various plastic articles. The list of items under registration included manufacture of Video Cassettes. The petitioners used Polyacetal Resin as raw material for manufacture of Video Cassettes and the raw material was required to be imported. 2. The Government of India published notification dated August 18, 1983 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the consignment arrived at Bombay Port on March 1, 1984. The petitioners filed bill of entry for home consumption but the consignment was not cleared as the Customs Officer failed to pass order of clearance. The delay in completing assessment gave rise to the filing of the present petition on July 10, 1984. 3. On admission of the petition by interim order dated July 16, 1984 the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by giving benefit of exemption notification. Shri Vyas, learned counsel for the Department, submitted that there was some doubt about the capacity of the petitioners to consume imported articles but the doubt was removed after the Small Scale Industries Directorate increased the quota of import of the petitioners. In these circumstances, in our judgment, the petitioners are entitled to the relief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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