TMI Blog2001 (3) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry No. 7154, dated 18-5-1994 and claimed benefit of Customs Notification 204/92, dated 19-5-1992 for clearance of the said imported goods against a transferable Quantity Based Advance Licence No. 2141363, dated 24-2-1994 issued in the name of M/s. Syntex Corporation, Mumbai. The said licence was issued against export obligation of 100% cotton fabrics/madeups (bedsets) dyed/printed (mill made). The case of the Department was that silk sewing thread which had been imported could not have been used in the manufacture of cotton madeups. Importer was asked why benefit of Notification 204/92 could not be denied to them resulting in the order-in-original being passed by the Assistant Commissioner denying the exemption. On appeal, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice has been given. This is an admitted position. In the finding portions the learned Assistant Commissioner has held as follows : - "I find that the export products are millmade bedsets. From the photographs produced and the certificates produced from the manufacturers it appears that sewing thread is used on 100% cotton bedsets to give them a fashionable and exotic look as per the taste of the buyer. It can be therefore, easily inferred that the cotton bedsets where silk thread will be used would be normally made to order bedsets, whereas, from the description of the resultant product in the licence it is evident that the goods are not custom built. No evidence has also been produced from the original licence holder, who is also a manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the findings of both the authorities, we cannot find fault with the impugned order. The licence does not specify the nature of the sewing thread allowed to be imported. In other words it does not prohibit importation of the silk sewing thread of Chinese origin. The licence, as admitted by both sides before us, states that sewing thread in a generic way would be allowed to be imported. In the absence of the importation of a particular variety and of the origin we cannot accept the arguments made by the learned SDR which she tried to effectually put on behalf of the Department as much as possible. Moreover, the precedent decision cited by the learned Counsel for the importer, namely Alfa Exim Sandeep Impex P. Ltd. [1997 (95) E.L.T. 366 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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