TMI Blog2006 (12) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... he same duty-free in terms of Notification No. 30/97-Cus. dated 1-4-1997. In the DEEC scheme, they were liable to discharge their export obligation in relation to the entire quantity of the raw materials imported by them, within the time limit prescribed by the licensing authority (DGFT). The above Notification stipulated that the raw material imported duty-free under the DEEC licences were not to be disposed of or utilized in any manner except for utilizing in discharge of export obligation or for replenishment of such materials. Where the raw materials imported were used to replenish similar materials, the Notification stipulated that such replenished materials were not to be sold or transferred to any other person. After the subject goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharged export obligation in respect of the entire quantity of raw materials imported under the two licences as evidenced by the redemption certificates issued by the Assistant Director-General of Foreign Trade (ADGFT, for short), Chennai. These certificates have been produced by learned Consultant. He also claims support from the following decisions of the Tribunal:- (i) Bharath Steel Corporation v. Commissioner of Customs, Chennai [2005 (186) E.LT. 565 (Tri.-Chennai)] (ii) Ashok Enterprises v. Commissioner of Customs, Chennai [2005 (186) E.L.T. 497 (Tri.-Chennai)] (iii) Tamil Trading Corporation v. Commissioner of Central Excise, Tuticorin [2006 (198) E.L.T. 539 (Tri.-Chennai)] According to learned Consultant, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pursuant to the High Court's order. Thus, it is crystal clear that 134 MTs of SS Coils/Sheets, which were claimed to have been utilized in the manufacture of export product were not so utilized but diverted out of the factory. The relevant condition under the Notification reads as under :- "exempt materials shall not be disposed of or utilized in any manner except for utilization in discharge of export obligation or for replenishment of such materials and the materials so replenished shall not be sold or transferred to any other person." The appellants have never had a case that the subject goods were used for replenishment. On the other hand, it has ever been their case that the goods were used in the manufacture of the export prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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