COLLECTOR OF CUSTOMS Vs. SWASTIKA WOOLLEN INDUSTRIES

JUDGEMENT

(1.) These are appeals from the order of the tribunal. We have examined the findings of the tribunal. The question in each case is whether at the time of entry of the goods these were in such condition as to be entitled to the benefit of the notification of the licence policy and whether these were in pre-mutilated rags, these should be found at the time of entry of the goods in the country. Therefore, when these cross the Customs barriers whether they are in such a stage is the question. What is subsequently done and how they are dealt with, whether this could be used as a finished product, all these are not relevant considerations. The tribunal, as is apparent from the following paragraph found as follows:-