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2018 (2) TMI 247

Head Note:
Import of base paper by availing DEEC exemption - It was alleged that no nexus in the imported goods and exported goods - demand only on the ground that material use for export was white base paper whereas the material imported the paper was having design/colour - Held that: - Circular No. 39/97-Cus. dated 16.09.1997 clearly prescribed that it is not necessary that the goods imported should match exactly those used in the export product provided that the inputs are commercially known to be useable in the product exported.

The adjudicating authority has held that the requirement of nexus is limited to the extent it is appearing in the relevant licence. In the subject case the licence does not qualify the base paper with any particular colour. Hence the contention in the SCN that the noticee should have imported a particular colour of base paper only, does not appear to be legally sustainable.

Demand set aside - appeal allowed.

 

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