- (1.) The appellants imported Darey Concard Blankets of different sizes. They claimed that they were entitled to the benefit of Notification No. 169/77-Cus. dated 6/8/1977 claiming that the blankets imported by them were for printing fabrics and, therefore, were exempted by the terms of the notification which allowed exemption in respect of rubber blankets falling under Ch. 40 of the First Schedule when imported into India for use in the printing industry. The Assistant Collector held that the goods were for use in the textile industry and, therefore, the benefit of the notification could not be availed of by the appellants.
(2.) The Collector of Customs on appeal held that the "printing industry" in the notification was broad enough to take in printing done in the textile mills.
(3.) On further appeal, the tribunal held that the assessee was using rubber blankets in the textile printing units. Therefore, these rubber blankets were not used in printing presses. It was pointed out that the rubber blankets used by the appellants in the textile printing units were not interchangeable with those used in the printing presses.;