TMI Blog2014 (1) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... ods imported fits into the description, value and quantity of materials specified in the license. We see that no case is made out that such requirements are not met. The Revenue’s objection that saffron is a high value item is of no consequence because when the per unit value is high the quantity that can be imported gets restricted on account of the value restriction of the license. Further when the matter stands clarified by both DGFT and C.B.E. & C. supporting the case made out by the Respondent - Decided against Revenue. - C/91/2008 and Cross Objection No. C/CO/86/2008 - Final Order No. C/A/112/2012-Cus.(PB) - Dated:- 6-3-2012 - Shri S.S. Kang and Mathew John, JJ. Shri B.L. Soni, DR, for the Appellant. Shri Kumar Akarsha, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to Export-Import Policy 2002-2007 whereas the impugned DFRC was issued under Export Import Policy 2004-2009. 4. Revenue also relies on the fact in the case of another exporter, namely, M/s. Lakhsmi International for export of identical goods the license indicated the classification of goods that could be imported as 33010391. Since saffron falls under a different Tariff Item Revenue contests that there was no intention to allow import of saffron by the present appellant who was also exporting assorted confectionery items. 5. The Revenue also relies on the fact that in Rule 26 of Food Adulteration Rules, 1955 saffron is mentioned in the category of natural colours and it is not mentioned or referred to as a flavouring substance. 6. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct. For this purpose the quality, technical characteristics and specifications of each input used in the resultant export product were required to be specified on the shipping bill and at the time of import Customs was required to co-relate it with the input under import so as to allow DFRC benefit to those inputs which were of the same quality, technical characteristic and specifications. Under the new DFRC scheme such co-relation of quality, technical characteristic and specifications has been done away except in the case of items were which are listed in para 4.31 of the Hand Book of Procedure Volume 1 as amended by DGFT/Notice No. 4/2002-2007, dated 1-4-2002. In respect of such items customs shall continue to ascertain the quality, tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mittedly saffron is not one such item. That being the case all what is required to be ensured is the goods imported fits into the description, value and quantity of materials specified in the license. We see that no case is made out that such requirements are not met. The Revenue s objection that saffron is a high value item is of no consequence because when the per unit value is high the quantity that can be imported gets restricted on account of the value restriction of the license. Further when the matter stands clarified by both DGFT and C.B.E. C. supporting the case made out by the Respondent we do not see any merit in the appeal filed by Revenue. 12. So the appeal filed by Revenue is dismissed and the impugned order is upheld. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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