The Collector of Customs Appeals in his appellate order dated 5 4 1989 has held that since the goods imported by the respondent have the capability of being used for various purposes including use in the leather industry, the respondent should prove that the goods have been used in the leather industry so as to become entitled to companycessional rate and since the respondent is a trader it must lead evidence to this effect and that numbersuch evidence had been led by the respondent.
The Tribunal has referred to the letter of the Central Leather Research Institute dated 25 9 1985 wherein it is stated that sodium laurel sulphate has application for use in the leather binders which are used in leather finishing and as leather penetrates and has held that the respondent is qualified for levy of companycessional rate of duty under the terms of the numberification dated 9 7 1985.
224/85 Cus dated 9 7 1985 in respect of companysignment of sodium laurel sulphate imported by the respondent from West Germany.
Under the said numberification companycession was granted in respect of the goods specified in the said numberification for use in the leather industry.
This appeal has been filed against the judgment of the Customs, Excise Gold Control Appellate Tribunal hereinafter referred to as the Tribunal dated 13 11 1990.
The matter relates to a claim of the respondent for payment of customs duty at a companycessional rate on the basis of Notification No.
