I.T.C. LTD. Vs. CC

JUDGEMENT

(1.) THIS appeal arises from Order -in -Original No. 215/97 -CAU dated 18.11.97 despatched on 15.1.98 by which the Commissioner of Customs, Chennai has held that the item imported by the appellants declared as "Tabac Silkia Paper Board (one side coated) and Tabac Coat (Manila Back)" classified under Custom Tariff Heading 4810.99 seeking clearance under DEEC scheme in view of the fact that the item falls within the sensitive item figuring under Section 7(iii) Part -A in the Handbook Procedure Vol -II Export Import Policy 1992 -97 which prohibits the import of "white card board" on the basis of reports of test results obtained from Chief Chemist, Dy. Chemist and Institute of Paper Technology, Saharanpur, UP. and further clarification obtained from the Jt. DGFT Calcutta to the effect that "white card board" and ivory paper are not to be allowed under the said licences produced by the appellant.

(2.) Ld. Commissioner in the impugned order disallowed the benefit of the notification. As a result, appellants were required to pay duty on the said consignments, which was paid and cleared by them during the investigation itself under protest. As a result of the impugned order, duty paid gets confirmed. The facts of the case as narrated in the Order -in -Original in paras 4 to 9 and 12.1 to 18 are extracted herein below:

(3.) ON the basis of the above narration, the Commissioner has confirmed the charges brought out in the show cause notice. It is the appellant's case that the item is not a "White Card Board". They draw reference to the answers given by the Dy. Chief Chemist in his cross -examination which is extracted below: