Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Silver Line Plastpack Pvt. Ltd, M/s Rachana Seedsw Industries, Archan Polyfilms Pvt. Ltd., M/s Sunshine Polymers, M/s Ashutosh Multifilms, M/s Rainbow Packaging Pvt. Ltd., M/s Risabh Packaging, M/s Promact Plastics Ltd. & M/s Ketan Jute Bags Pvt. Ltd. Versus Commissioner, Central Excise & Service Tax, Bhavnagar And Commissioner, Central Excise & Service Tax, Bhavnagar Versus Shri Vikram P. Duvani

2015 (10) TMI 2262 - CESTAT AHMEDABAD

Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work Appellant contends that there is no prohibition to send goods to job worker for manufacture of final goods - Goods sent to job worker under provisions of Notification No.214/86 and were cleared on payment of Central Excise duty Revenue contends that notification prohibits goods to be transferred or sold thus notification has been violated Contravent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n of goods and redemption fine are also set aside Decided in favour of assessee. - Appeal No.C/297,300,301,303-306,308,335,340/2010 - Order No.A/11509-11518/2015 - Dated:- 15-10-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri T. Vishwanathan, Shri Jigar Shah, Shri Manish Jain Shri R. Subramanya Advocates And Shri M.A. Patel, Consultant For Respondent: Shri Sameer Chitkara, A.R. ORDER Per: P.M. Saleem The Appellants herein were operat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ication No.214/86-CE, dt.25.03.1986, for further manufacture into plastic films/sheets which were cleared on payment of duty. The Department contended that they had imported the goods free of duty under the scheme and had not utilised the goods, by themselves, but had sent the goods to job workers for manufacturing the final finished goods, which is a violation of the provisions of the notification. 2. Heard both the sides. The learned Advocate for the Appellant submits that as per the provision .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

He also drew our attention to the Foreign Trade Policy and the written submissions filed. 3. On the other hand, the learned Authorised Representative for the Revenue strongly contested the submissions of the learned Counsel. In addition to reiterating the findings of the Adjudicating authority, he submits that the Customs notification specifically mentions that the goods imported shall not be transferred or sold. His contention is that the Appellants have transferred the imported goods to job w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he Order-in-Original, wherein the Adjudicating authority tried to establish that the transfer of the imported goods takes place at the time of sending the same to the job workers. 4. It is observed from Paras 3.7.1 and 3.7.6 of Foreign Trade Policy (2004-2009) that Target Plus Scheme is an export incentive scheme, wherein those who have achieved a quantum growth in exports, are allowed duty credit which may be used for import of any inputs, capital goods, spares, office equipments, office furnit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Target Plus Scheme In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts goods when imported into India against a duty credit certificate issued under the Target Plus Scheme in accordance with paragraph 3.7 of the Foreign Trade Policy (hereinafter referred to as the said certificate) from, - (a) the whole of the duty of customs leviabl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

exports made during the financial year 2003-04; (2) that the said certificate has been issued to a Star Export House by the licensing authority and it is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods, but for this exemption : Provided that exemption from duty shall not be admissible if there is insufficient credit in the said certificate for debiting the duties leviable on the goods, but for this exemption; (3) that the said .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

The proviso to Condition 3 is applicable to the merchant exporter. It is not applicable to the Appellant who is a manufacturer exporter. Therefore, the Condition 3 as is relevant to the Appellant is that the imported goods shall not be transferred or sold . It is observed that the Appellants have sent the imported goods to their job workers for manufacture of the final products, and the title and the ownership of the goods remained with them during the said dispatch of the imported goods to the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

orker(s) for the purpose of conversion of permitted imports into possible resultant products, when imports are made for own use . Note: The beneficiary status holder (Manufacturer Exporter or Merchant Exporter) can utilize full value of credit scrip issued to him for his own use . Beneficiary may decide to make any possible resultant product for utilizing the imports permitted under the Scheme, when imported for own use . Job-Workers can be used for conversion of imports permitted under the sche .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Policy (RE2004) are with Actual User Condition and non-transferable (except to listed supporting manufacturers). The said Annexure mentions about listing of job workers for conversion of permitted imports into possible resultant products, when imports are made for own use . It further states that the job workers can be used for conversion of imports permitted under the scheme into possible resultant products. Therefore, it is clear that own use also means use by utilizing the facilities of job .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version