{"id":18520,"date":"2005-04-07T00:00:00","date_gmt":"2005-04-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-r-p-sons-and-ors-on-7-april-2005"},"modified":"2017-04-28T01:02:01","modified_gmt":"2017-04-27T19:32:01","slug":"commissioner-of-customs-vs-r-p-sons-and-ors-on-7-april-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-r-p-sons-and-ors-on-7-april-2005","title":{"rendered":"Commissioner Of Customs vs R.P. Sons And Ors. on 7 April, 2005"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai<\/div>\n
Commissioner Of Customs vs R.P. Sons And Ors. on 7 April, 2005<\/div>\n
Equivalent citations: 2005 (189) ELT 183 Tri Mumbai<\/div>\n
Bench: S T S.S., T Anjaneyulu<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
S.S. Sekhon, Member (T) <\/p>\n
1. Revenue is in appeals. Seven provisional assessments were finalised by one common Order-in-Original and Order-in-Appeal granting the benefit of Notification 23\/98-Cus dated 2.6.1998 under Serial No. 108 of the Table read with List No. 3A entry No. 30. This entry number grants exemption to use any leather industry “Rubber, resin rubber, EVA or crepe sheets for soles and heels.”\n<\/p>\n
2. The goods under import were synthetic rubber in primary form which was declared as ‘KNB 35.’<\/p>\n
3. Revenue has taken following grounds in appeal:\n<\/p>\n
(i) “That the word ‘or’ occurring between ‘EVA and crepe’ should be read to mean ‘either’ and not as ‘and’ and the item term ‘rubber, resin, rubber, EVA or crepe sheets for sole and heels’ should be read and interpreted to mean ‘rubber or resin sheets or EVA for soles and heels.’<\/p>\n
(ii) In any case, the imported product is a primary form of synthetic rubber which was not used in leather industry.\n<\/p>\n
4. After hearing both sides, and considering the materials, it is found:\n<\/p>\n
(a) a reading of word ‘or’ as ‘and’ cannot be upheld.\n<\/p>\n
(b) Issue of whether import of synthetic rubber in primary state would be covered has to be redetermined as the issue is being no longer res integra having been settled by a full Bench of the Apex Court in the case of CC, Bombay v. Pacific Exports 1998 (99) ELT 488 (SC) and Bombay High Court in Mansukhlal Chhaganlal Desai v. Union of India 1991 (56) ELT 27 (Bom). Following the decision of the Apex Court, it would be necessary that the appellants herein, who are all traders, should be given an opportunity to adduce evidence to show that the goods imported by them were meant for use in leather industry which the Ld Advocate for the Respondent submits that the same is available.\n<\/p>\n
5. Appeals are therefore allowed as remand to the original authority to consider the evidence to show that the item is for use in leather industry which the appellant possess and thereafter determine the issue as per the Apex Court and High Court’s decisions cited supra.\n<\/p>\n
6. Appeals allowed in above terms.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai Commissioner Of Customs vs R.P. Sons And Ors. on 7 April, 2005 Equivalent citations: 2005 (189) ELT 183 Tri Mumbai Bench: S T S.S., T Anjaneyulu ORDER S.S. Sekhon, Member (T) 1. Revenue is in appeals. Seven provisional assessments were finalised by one common Order-in-Original and Order-in-Appeal granting […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-18520","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nCommissioner Of Customs vs R.P. 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