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2014 (1) TMI 1169 - AT - CustomsNotification 90/2004-Cus - Import of saffron - Revenue contends that item imported is too expensive a material to be used in the manufacture of the goods exported - Held that:- From condition 2(c) of Notification 46/2002-Cus. it is very clear that the need to ensure that the goods imported under a DFRC is of the same technical characteristics, quality and specification as the inputs used in the goods exported applied only to goods specified in para 4.31 of Hand Book of Export Import Procedures. Admittedly saffron is not one such item. That being the case all what is required to be ensured is the goods imported fits into the description, value and quantity of materials specified in the license. We see that no case is made out that such requirements are not met. The Revenue’s objection that saffron is a high value item is of no consequence because when the per unit value is high the quantity that can be imported gets restricted on account of the value restriction of the license. Further when the matter stands clarified by both DGFT and C.B.E. & C. supporting the case made out by the Respondent - Decided against Revenue.
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