ORDER

The Federal Government through S.R.O. No.506(I)/95, dated 14th June, 1995 exempted raw material and components which were not manufactured locally and were specified in column (3) of the Table annexed to S.R.O. if these were imported by the manufacturers of the goods specified in column (2) of the said Table from so much of the customs duty as was in excess of the rates specified in column (5) thereof. The notification which was made subject to as many as eight conditions was to remain in force till 30th June, 1996.
2. The appellant is a manufacturer of footwear and operates a customs bonded warehouse within, the factory. He imported P. V. C. resin and in-bonded them. He filed various ex-bond bill of entries between 12th and 27th of June, 1996 for the removal of PVC from the bonded warehouse for use in the manufacture of footwear. His claim of exemption from duty in excess of 10% ad-valorem in accordance with the aforesaid notification was denied on the ground that the said notificati...