USHA INTERCONTINENTAL (INDIA) Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS is a stay application filed w.r.t. the order -in -original passed by the Collector of Customs, Mumbai dated 11 -1 -1997.

(2.) LD . Counsel stated the appellants, a Government recognised trading house and a merchant exporter had obtained three quantity based advance licences between November, 1989 and July, 1990. The export product under all the three licences has Gamma Acid. The material permitted for duty free import was Beta Naphthol.

(3.) AS the appellant was a merchant exporter, the export product was got manufactured through supporting manufacturers. In the matter under consideration, M/s. Gamma Colours Ltd., Vapi were the supporting manufacturers and the name of the supporting manufacturer was indicated in the advance licence itself.