TMI Blog2004 (11) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... ake is liable to be rectified which is apparent from the record. Such a mistake as occurs due to accident or inadvertence, once your attention is invited to it, you cannot miss it. If it requires debate, long process of reasoning to discover the mistake, it cannot be a mistake apparent from the record. The portion indicated above is a considered opinion expressed after examining the scope of the notification under which goods imported by a manufacturer of specified goods for use in the manufacture of such goods for export by that manufacturer alone enjoy the exemption; the benefit of the notification is not available to bona fide exporters of manufactured goods, who are purchasers from importers - it abundantly clear that the advance ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification is not available to the applicant nor will it be available to purchasers from the applicant even though they may be utilizing the imported of goods in manufacturing other goods for exporting the same for the simple reason that admittedly they have not imported the goods in question . Mr. Dhingra points out that the portion underscored contains the error on the face of the record. He argues that apart from the applicant, the persons who purchase the goods from the applicant and get clearance from the customs will also be importers and would be entitled to the benefit of the notification and that the portion indicated above would affect the interest of all the purchasers of the applicant as they would also be bound by the ruling o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rer of specified goods for use in the manufacture of such goods for export by that manufacturer alone enjoy the exemption; the benefit of the notification is not available to bona fide exporters of manufactured goods, who are purchasers from importers. Secondly, section 28J of the Act, on which Mr. Dhingra also relies, makes it abundantly clear that the advance ruling pronounced by the Authority under section 28-I(6) shall be binding only on (a) the applicant who sought it; (b) in respect of matters referred to in sub-section (2) of section 28H and (c) the Commissioner of Customs. The purchasers or the would-be purchasers of the applicant do not fall under any of the above mentioned clauses, therefore, it would be futile to contend that und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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