Home Case Index All Cases Customs Customs + AT Customs - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 928 - AT - CustomsBenefit of DFIA Licenses (Duty Free Import Authorisation) - import of certain chemicals described as “Melamine” - It is the claim of the appellant that the item “Syntan” refers to synthetic tanning agent and will cover the goods imported since the said goods are capable of being used as synthetic tanning agent - whether the goods imported and described as “Melamine” will be covered by the description “SYNTAN” appearing in the DFIA licences? Held that: - The goods imported have been declared as ‘Melamine’ but the DFIA licences produced for clearance of such goods cover the items “Syntan” - From the opinion of the CLRI, it is evident that Melamine cannot be used as such, in leather processing as Syntan leading us to the inescapable conclusion that the benefit allowable under DFIA licence to Syntan cannot be extended to Melamine, which is imported by the appellant. The appellant has relied on the ratio of the Tribunal’s decision in the case of Dimple Overseas [2002 (3) TMI 636 - CEGAT, MUMBAI] - the benefit of the said Tribunal’s decision cannot be extended to the imports in the present case, since that decision was delivered in the context of Value Based Advance Licence issued under the then N/N. 203/92, whereas in the present case, we are dealing with the DFIA licence and the terms of issue of both licenses are entirely different. Appeal dismissed - decided against appellant.
|