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2019 (1) TMI 1046 - AT - CustomsImport of Off Grade Copper Cathode under Advance Authorization - Benefit of N/N. 99/2009-Cus. dated 11.09.2009 denied on the ground that the imported product namely Copper Cathodes being the output/export product/end product does not figure in the Foreign Trade Policy (FTP) Vol. 2 Input-Output Norms for duty exemption schemes - Held that:- The issue in dispute concerning eligibility to import Off Grade Copper Cathode has been more than clarified by the DGFT vide their letter dated 07.05.2013 which inter alia gratifies the import of the Off Grade Copper Cathode - Both the conditions namely 1(iii) of Notification No. 99/2009-Cus. as well as paragraph 4.24 A(a)(iv) of HBP v.1 require the authorization holder to submit an application in “Aayat Niryat Form along with prescribed documents before making the shipment.” The phrase “before making the shipment” is only to be interpreted as before making the first export shipment and surely not before the receipt of the first import of raw material from overseas. The premises on which the ground of appeal has been filed by the Revenue is flawed - appeal dismissed - decided against appellant.
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