TMI Blog2015 (12) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... al No(s). 5808/2011 - - - Dated:- 30-10-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Mukul Rohatgi, AG, Ms Nisha Bagchi, Adv., Ms. Aparjita Singh, Adv., Ms. Sujeeta Srivastava, Adv., Mr. Devashish Bharuka, Adv. Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. C. Hari Shankar, Sr. Adv., Mr. Jay Savla,Adv., Mr. S. Sunil, Adv., Mr. P.K. Singh, Adv., Mr. Jagdish, Adv. Ms. Renuka Sahu, Adv. ORDER The respondent/assessee herein had purchased certain duty free import Authorisations issued against export of biscuits and particulars thereof are as under: (a) 0310444317 dated 26/9/2007 (b) 0310428441 dated 1/5/2007 (c) 0310428434 dated 1/5/2007 These Authorisations were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocoa Powder was so covered under the description of the input item Flour has bearing under the said Authorisations. However, at the same time it noticed that the impugned order was passed by the Commissioner without seeing all the amendment sheets which were produced before the Tribunal and for this reason the matter was remitted back to the Commissioner of Customs for examining the amendment sheets and further relevant clarification/circular to adjudicate the matter afresh following the principles of natural justice. On remand, the Commissioner again took the same view viz. Cocoa Powder was not covered under the term Flour and, therefore, the assessee was not entitled to the benefit of the Notification in question. The assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the appellant that the imported item 'Cocoa Powder' is a flour and covered under the description of the license. Therefore, the only issue ten before us is with regard to chapter headings which according to the appellant are of no relevance to a transferee since no CTH number are appearing on the amendment sheets, after the licenses are transferred by the licensing authorities, amending actual user conditions. We find that DFIA produced before the Commissioner covered, among others, maida/atta/flour of ITCHS code 19019090. the amendment sheets since received cover mostly goods which appeared in the original DFIA import item list, but without the ITCHS code against each entry as in the original license. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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