RAJEEV WOOLLEN MILLS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) IN all these 25 appeals the issue involved is common. They were therefore heard together and are being disposed of by this common order.

(2.) THE question involved in all these appeals relates to the interpretation of ITC policy for 1985 -88. All the appellants concerned herein imported Synthetic Rags which were described in the Bill of Entry filed by each of them as "premutilated synthetic rags" or "completely premutilated synthetic rags" according to the relative invoices. The appellants herein, the importers, claimed clearance under OGL as listed against Sl. No. 418, List 8, Part -I, Appendix -6 of the Import Policy.

(3.) THIS serial number at page -197 of the policy was as follows -