units may sell finished products, except pepper and pepper products and marble which are freely importable under the Policy in the DTA under intimation
common issue involved is whether the product 'Dant Mukta' imported by all the appellants from Nepal is classifiable under Sub-heading ... dated 12.4.2002 is available to the product 'Dant Mukta' imported by them.
2. Shri B.L. Narasimhan, learned Advocate, submitted that principal
peppermint oil, weighing 1998 kgs. and Clove Bud Oil, weighing 2.220 MT. imported and cleared duty free on the basis of fabricated documents should ... Clove Bud Oil and 1998 kgs. of pepperment oil. The Commissioner of Customs further ordered recovery of customs duty on those confiscated goods. The Commissioner
following statement :-
"By simply powdering the turmeric and black pepper and/or white pepper the original commercial identity and/or characteristics of the commodity ... There is no evidence on record whatsoever that the petitioners were either importers of the notified commodities in the State of West Bengal or that
Collector Of Central Excise, Bombay-I & ... vs Parle Exports (P) Ltd on 22 November
M/S. Spentex Industries Ltd vs Commissioner Of C.Excise & Ors on 9 October
Brooke Bond India Ltd. vs Union Of India And Ors. on 24 September, 1982
Equivalent
Commissioner Of Central Excise, ... vs M/S. Australian Foods India Private Ltd on 14 January
Shree Baidyanath Ayurved Bhawan Ltd. ... vs Collector Of Central Excise And Anr. on 7 June
Laljee Godhoo & Co. Vs. Respondent: ... vs Laljee Godhoo & Co. on 28 February, 2001