Per G.N. Srinivasan :

This is an appeal by the Department against the decision of the Collector of Customs (Appeals), Bombay made on 2.6.1995, in Order-in-Appeal No. 354/93/BCH allowing the respondent's appeal holding that the 'Camphor' is entitled to be imported under OGL.

2 The respondents filed two Bills of Entry in Nhava Sheva Customs House on 30th May 1994 and 2nd June 1994 for import of 'Camphor' claiming that they could be imported under OGL. It is the case of the department that clarification issued by the DGFT in September, 1993 Camphor' cannot be imported under OGL. The matter was heard by the adjudicating authority who by its order dated 8.7.1994 disagreed with the respondent. He tried to follow the judgment of the Southern Regional Bench of the Tribunal, against which the appeal was reheard before the Collector (Appeals), Mumbai. Collector (Appeals) Mumbai in the impugned order had held inter alia that the respondents were manufacturers of synthetic resin and they were using 'camphor' as plasticizer in their factory. He had also held that in the past the respondents had been clearing the 'camphor' under OGL and the usual packing is in 25 Kgs cartons and not in consum