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2019 (3) TMI 1449 - AT - CustomsDuty free benefits under a transferable duty free import authorization (DFIA) - Export of Biscuits as per Standard Input/output Norms (SION E-5) for the import of Wallnuts in Shell - Held that:- There is no dispute that goods exported are Biscuits and are covered by SION E-5. The said SION E-5 inter alia permit duty free import of relevant food flavor/flavouring agent/flavor improvers’ (Sl No. 6) and dietary fibre (Sl No.11). The Ld. Advocate has produced IIT Certificate and technical reference books and several wrappers to show that Walnuts are indeed used as relevant food flavor/flavouring agent/flavor improvers’ and dietary fibre in biscuits manufacturing. We agree with the contentions of the Ld. Counsel in this regard - The usability of Walnuts in Biscuits is beyond doubt. It is settled law that it would not be open to any one to take contrary stand, unless and until such technical opinion is displaced by specific and cogent evidence in the form of another technical opinion. As regards, the mismatching of ITC (HS) Numbers, we find that the Hon.Tribunal (Mumbai) in the case of USMS Saffron Co [2015 (11) TMI 820 - CESTAT MUMBAI] has held that the ITC (HS) number is not a criteria for extending DFIA benefit under custom notification No. 98/2009. We further find that neither SION nor the relevant notification specifies that relevance of ITC (HS) numbers for claiming DFIA benefits. We therefore accept the contentions of Ld. Counsel for the appellant in this regard. Thus, the imported goods walnut in shell is covered under the description of relevant food flavor/flavouring agent/flavor improvers’ and dietary fibre as claimed by the appellant. The denial of exemption is not justified - appeal allowed - decided in favor of appellant.
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