TMI Blog2009 (12) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Clause 1(d) of the Notification No. 94/96. Therefore hold that the benefit of Notification No. 94/96 has been rightly extended to the importers and accordingly uphold the impugned order and reject the appeal. - C/249/2003-MAS - 1880/2009 - Dated:- 2-12-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Shri C. Dhanasekaran, SDR, for the Appellant. Shri J. Sankararaman, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - M/s. Srinar Electronics Pvt. Ltd. had exported connectors and then re-imported them under Notification No. 158/95 -Cus., dated 14-11-1995 for the purpose of repair and return. The goods were cleared on execution of end-use-bond un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed. 4. On the other hand, ld. Counsel for the importers submits that the judgment of the Apex Court is distinguishable as the issue therein was whether to the benefit of Notification No. 94/96-Cus. was available to the importer under the DEEC scheme, while the goods imported by the respondents herein were under bond without payment of Central Excise Duty, covered by Sl. No. 1(d) of Notification No. 94/96-Cus. He therefore prays that the Commissioner (Appeals) order extending such benefit may be upheld and the Revenue appeal be dismissed. 5. We have carefully considered the submissions made by both sides. In the case, before the Apex Court goods covered by Bill of Entry for re-export under the Duty Exemption Entitlement Certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onclusion that the the consignments under the Bills of Entry under the DEPB scheme are not eligible for coverage under Notification No. 94/96. The relevant paragraphs of the Apex Court 's judgment are reproduced herein below. "14. In any event, Notification No. 94/96-Cus. is, on its own terms, not applicable to the facts of the present case. The assessee has claimed the benefit under Clause 1(e) of Notification No. 94/96-Cus. The description of the goods claimed in Serial No. 1(e) under Notification No. 94/96-Cus., which reads as under :- Sl. No. Description of goods Amount of duty (1) (2) (3) (1) Goods exported - xxxxx (a) xxx xxxxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods (EPCG) Scheme and not under DEPB Scheme. In the present case, out of the three Bills of Entry covering goods which had to be re-exported, only one of them was for goods earlier exported under DEEC scheme while the other two were under DEPB scheme. The adjudicating authority had, in respect of goods initially imported under DEEC Scheme, given the benefit of the Notification No. 94/96-Cus, while rejecting the claim in respect of the goods exported under a DEPB Scheme. This is in accordance with the language of Notification No. 94/96-Cus. The difference between DEEC and DEPB Schemes can be seen from the following : "DEEC Scheme Under this scheme the importer is issued an Advance Licence to procure the raw material for a manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. They do not deal with imports or exports under the EXIM Policy which fall in Sl. No. 1(e). 16. Rule 13 of the Central Excise Rules, 1944, which was in force at the time of initial export of goods in question (February, 1998), provides as under : "RULE 13. - Export in bond of goods on which duty has not been paid. - (1) The Central Government may, from time to time, by notification in the Official Gazette- (a) permit export of specified excisable goods in bond without payment of duty, in the like manner, as the goods regarding, which the rebate is granted under sub-rule (1) of Rule 12 from a factory of manufacture or warehouse or any other premises as may be approved by the Commissioner of Central Excise; (b) specify materials, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereon. Explanation II. - In this rule, the term 'materials' shall include raw materials, consumables, components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packaging materials used in the manufacture of export goods but does not include capital goods used in the factory in or in relation to manufacture of export goods." In the judgment the Supreme Court has clearly held that since the two consignments vide Bills of Entry under DEPB scheme do not get the benefit of Notification No. 94/96-Cus., the order of the Tribunal's order is set aside and the order of the Commissioner of Customs restored. In the present case, we note that the goods in question have been exported under the DEPB sch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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