1997 (11) TMI 109

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..... (hereinafter referred to as `the Tribunal') dated November 13, 1990. The matter relates to a claim of the respondent for payment of customs duty at a concessional rate on the basis of Notification No. 224/85-Cus., dated July 9, 1985 in respect of consignment of Sodium Lauryl Sulphate imported by the respondent from West Germany. Under the said notification concession was granted in respect of the .....

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..... to the letter of the Central Leather Research Institute dated September 25, 1985 wherein it is stated that Sodium Lauryl Sulphate has application for use in the leather binders which are used in leather finishing and as leather peneterants and has held that the respondent is qualified for levy of concessional rate of duty under the terms of the notification dated July 9, 1985. 2. The learned Add .....

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..... the respondent has invited our attention to the recent judgment of this Court in the Collector of Customs, Bombay v. Handicraft Exports - 1997 (93) E.L.T. 6, wherein this Court, while dealing with a similar notification, has remanded the matter to the Tribunal to enable the importer to adduce evidence to justify the claim for exemption. 4. Having regard to the facts and circumstances of the case .....

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