TMI Blog2015 (12) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... 20188/2016 - Dated:- 4-2-2016 - Archana Wadhwa, Member (J) And Ashok Kumar Arya, Member (T) For the Appellant : Mr G Shivadass, Adv For the Respondent : Mr S K Singh, Commissioner (AR) ORDER Per Archana Wadhwa After hearing both the sides duly represented by Shri G. Shivadass, Advocate for the appellant and Shri S.K. Singh, Commissioner(AR) for the Revenue for a number of days, we find that the appellant is a public sector undertaking engaged in the activity of imports and exports of various items. The dispute in the present appeal relates to the applicability of the Target Plus Scheme, introduced by the Government in the year 2005 and implemented vide Notification No.32/2005-Cus. Dt. 08/04/2005. The lower authority, by denying the benefit of the said scheme to the appellant, has confirmed duty of customs to the extent of ₹ 11.29 crores (approximately) against them along with confirmation of interest and imposition of penalty to the extent of 100% of the duty involved. 2. Before we go into the facts involved in the present case, we would like to refer to the Target Plus Scheme as also the notification in question, whose interpretation is involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s imported, but for the exemption. In terms of para 3 of the said notification, the said Scheme would also be available where the goods are imported by a merchant exporter having supporting manufacturers whose name and address is specified in the certificate and the goods so imported may be utilised by the said supporting manufacturers. As per the explanation attached to the said notification, goods means any inputs, capital goods including .... . ...... and agricultural products listed in Chapters 1 to 24 of the First Schedule to said Customs Tariff Act. In furtherance to the implementation of the said Target Plus Scheme, consequential measures were made in the HBP (HBP for short) for the relevant period. In terms of the Chapter 3 Para 3.2.5 which relates to the Target Plus Scheme, goods allowed to be imported under this Scheme shall have a broad nexus with the products exported. For the purpose of import entitlements under this Scheme,'broad nexus' would mean goods imported with reference to any of the product groups of the exported group within the overall value of the entitlement certificate. However the said para 3.2.5 was further amended by DGFT Public Notice No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok, wherein you have the flexibilityto import any input listed in the relevant product group category of the SION Book. As dry fruits (including almonds, as in your case) are listed as one of the inputs under SION E5, nexus with Food Products group is clearly established It is further clarified that you can get the imported goods processed and concerted from any processor ofyour charge including the listed supporting manufacture job worker etc. if any, and thereafter you are free to sell the resultant product(s) in the market. There is no export obligation attached with the resultant product(s) obtained after processing ofgoods imported under the scheme. You are required to maintain proper account of the utilization of imported goods and abide bythe Actual Condition. Moreover there is no requirement of endorsing the name(s) of soon processor(s) in the DFCE/IPS scripts and you are at liberty to choose any processor to convert your goods into value added resultant product(s). Thus it is clarified that in your case, you are permitted to import Almonds (dry fruits) under the Target Plus Scheme and get the same processed/converted from any processor of your choice into possi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.7.6 of the Scheme. 5. The Ministry has accepted the aforesaid opinion of the Ministry of Law. Accordingly, import ofgoods against TPS certificates may be allowed keeping in view the said opinion discussed in paragraphs 3 and 4 above. 5. Further a circular was issued by the Customs being Circular No. 45/2007-Cus. Dt. 19/12/2007 clarifying on the scope of coverage of goods to be imported under Target Plus Scheme. Para 3 of the said circular is reproduced below for better clarification:- 3. The Board had clarified vide Circular No. 21/2007-Cus., dated 21-5-2007, that the words 'Inputs' and 'use' may not be brushed aside and have to be in focus for the intended import. Together, these words indicate that the item sought to be imported should be an 'Input' in the manufacture of the exported products which is required for 'use' by the exporter or the supporting manufacturer, as the case may be. For this purpose, the intended Input must have a relationship with the export product. Whereas SION will act as a prima facie evidence of'Inputs', the exporter is not debarred from satisfying the authorities that there is a 'broad nexus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Chapter 15 of the Central Excise Act. 9.1. Learned advocate Shri G. Shivadass appearing for the appellant submits that the said notification allows the import of agriculture products falling under Chapter 1 to 24 of the Customs Tariff Act without laying down any condition of nexus between the exported items and imported goods. However he fairly agrees that though the said notificationas also the Target Plus Scheme contained in the FTP does not prescribe any condition of nexus but the same is contained in Para 3.2.5 of the HBP. As such, he submits that issue of nexus cannot be held to be a mandatory condition for availing the benefit of the said scheme but in any case even if the broad nexus has to be established, the appellant is covered by the said Para 3.2.5 of the HBP. By drawing our attention to the said paragraph as it stood before the amendment, the said broad nexus would be held to be there as long as both the items i.e. exported and the imported items fall under the same product group. He further submits that the expression product group nowhere stands defined and for considering the same, one has to go to the Input and Output Norms. By taking us to the said norm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance Forum [2013(290) ELT 481 (Del.)], the condition of broad nexus has to be satisfied with reference to the product group available in Input and Output Norms. Accordingly, the Hon'ble Delhi High Court upheld the first Circular of the DGFT and struck down the second circular dt. 08/05/2007 which required the imported goods to be inputs of the exported items. As such, he submits that inasmuch as the disputes stand settled by the said decisions of the Hon'ble Bombay High Court and the Hon'ble Delhi High Court and inasmuch as they satisfied the conditions of both items falling under the same product group, the impugned order be set aside and appeal be allowed. 9.4. As regards the second objection raised by the Revenue about the condition of actual user, he submits that the goods have actually been used by them for getting the same manufactured from the supporting manufacturers, as job worker. As such, he submits that the said condition stands satisfied by them and in fact the adjudicating authority has also not adopted the said condition as a reason for rejecting their claim of exemption. The adjudicating authority has observed that even in terms of the notification i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition given in the FTP itself, manufacture means emergence of a new product having a distinct name, character or use and the said definition is further expanded by including certain process. As such, he submits that the definition given under the FTP is an inclusive definition and is required to be adopted. Inasmuch as admittedly 1 kg. packs have been manufactured by them through their supporting manufacturers and which have been further supplied to the Government of Andhra Pradesh for public distribution system, they have satisfied the said condition of actual user in the notification. Accordingly he prays for setting aside the impugned order and allow the appeal with consequential relief to the appellant. 10.1. Countering the above stand of the learned advocate, learned AR Shri S.K. Singh, Commissioner appearing for the Revenue submits that the appellant has entered into agreement with Andhra Pradesh State Civil Supplies Corporation Ltd. for importing RBD Palmolein oil imported in bulk and subsequently packed into 1 litre pouches for onward supply through public distribution system. The said Palmolein oil imported by the appellant in liquid form was pumped directly from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of dispute in the said judgement has classifying the meaning of broad nexus as the word nexus obviously refers to a larger group of similar goods and not the very exported goods itself was upheld by the High Court in para 36 by stating that we are thus, in agreement that the view taken by the learned Single Judge that para 3.7.6 of the FTP by itself does not indicate that the imported goods should constitute inputs in the exported goods relying upon Atul Commodities (supra) wherein we also agree that the interpretation of the expression broad nexus undertaken by the learned Single Judge. It implies that the word nexus has been taken as referred to a larger group of similar goods and not from exported goods itself only. Meaning thereby, that even if the goods imported is not directly relatable to exported goods it should be relatable to similar goods which has been exported. The product group as discussed in the Judgement of High court is mentioned in Hand Book of procedure Standard input output norms (duty exemption scheme) wherein chapter E which covers food products. There is general note to these input output norms which states a) norms have been put wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fers to import of canvas jute, LDEP/HDPE PP granules print ink and paper but not RBD Palmolein. (b) The product group E-107 the export item is Choco Supreme, (Cocoa Butter 1 MT Tonne equvalent CBE) it refers to import item like Crude Palm Oil(with FFA upto 5% Max), Palm Mid Fraction(Melting point 36 degree celcius). (c) Product group E-112-Refined Palmolein Edible oil, FFA content 25% refers to import item Crude oil Phosphoric acid, Citric acid, Tonsil, bleaching earth . From the analysis of food products group wherein export goods and relevant import items are listed, it is categorically established that the broad nexus is between the food item exported in the above mentioned sub group exists with the item referred for importation in the particular sub-group. (c) E-5 has export item as biscuits with or without dry fruits, it refers to import item Maida / Atta / Flour / Sugar / Vegetable Cream / Skimmed Milk, Additives and other bakery ingredients like Emulsifier, Leavening agent, food flavour, packing materials, paper and paper board and relevant dry fruits. By no stretch of imagination the Listed import items in E-127 of Food product group i.e. crude mustar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andry, floriculture, horticulture, pisciculture, poultry, sericulture, viticulture and mining. Further Commissioner has relied on the Tribunal's decision in the case of Ammonia Supply Co. (2001 (131) ELT 626(T) wherein it was held that the assessee was of getting ammonia in bulk packs. They were getting it in tankers. Ammonia Gas brought in tankers can never be termed as brought in bulk packs. So the assessee was not repacking the goods from bulk packs to retail packs. Accordingly, the activity undertaken by the assessee in filling the smaller container from bulk container namely tankers can never fall within the fiction of manufacture . The decision squarely applies to the present case and thus filling RBD Palmolein in one Litre pouches from storage tanks cannot be termed as manufacture. Further the above matter has been examined vide CBEC Circular No. 910/30/2009-CX dated 16.12.2009 wherein it was clarified that activity of transferring the goods from tankers to smaller packs cannot be said to be manufacture. 11. We have considered the submissions made by both the sides and have gone through the impugned order of the Commissioner. 12. After considering the submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said para of the FTP. However such a condition is prescribed in the HBP which is subservient to the FTP. Para 3.2.5 of the HBP introduced the condition of the inputs having broad nexus with the export items. 15. We have seen the said paras in the HBP (reproduced in previous paras) which have undergone changes. As per the paragraph prior to 21/06/2007, apart from laying the condition of imported goodsshould have broad nexus with the exported items, also defined the expression broad nexus . It stands clearly laid down that what is the meaning of broad nexus and how such a broad nexus has to be established between the imported items and the exported items. In terms of the unamended paragraph 3.2.5 of the HBP, the broad nexus means that the imported items as also the exported items must fall under the same product group. However the said para was subsequently amended w.e.f. 21/06/2007 and the expression relatable to the meaning of the broad nexus was deleted. However the requirement of the imported goods to have broad nexus with the exported items remained. 16. As such, it has to be seen that whether the goods imported by the appellant under the said scheme has any bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terated on the concept of broad nexus and concluded that the intended inputs to be imported must have a relationship with the exported product. 18. It is seen that the said two circulars issued by CBEC were the subject matter of the Hon'ble Bombay High Court's decision in the case of Essel Mining Industries Ltd. (supra). After considering the object of the introduction of the Target Plus Scheme and after appreciating that the same is to boost the export by way of rewards to the star export houses, the Hon'ble High Court considered clause 3.7.6 of the FTP as also Para 3.2.5 of the HBP. It came to the conclusion that the Circular dt. 08/05/2007 issued by the Board restricting the imports only to the inputs to be used in the manufacture of the exports is ultra vires the policy and as such the same was quashed. For better appreciation of the High Court's decision, we reproduce paras 9 10 of the said judgment. 9. Now, it is notdisputed before the Court that the goods which have been imported by the Petitioner satisfy the requirementthat there should exist a broad nexus between the goods which are imported and the goods which are exported as stipulated in Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Foreign Trade Policy, it is well settled, is referable to the provisions of Sections 4 and 5 of the Foreign Trade Development and Regulation Act, 1992. The policy cannot be amended by an administrative circular. The circular does not in this case supplement the policy or fill up an interstitial space. The circular imposes a substantive condition at variance with the policy. Where the Central Government has considered it necessary to impose a requirement of physical incorporation, such a condition has been made expressly in other provisions of the Foreign TradePolicy. Forinstance, in relation to advance plus licences governed by the duty exemption scheme, it has been stipulated that an advance licence is issued to allow duty free importable inputs which are physically incorporated in the export products (paragraph 4.1.3 of the Foreign Trade Policy for April 2005). Similarly, while issuing an exemption notification in relation to imports covered by advance licences, the Union Governmentin its notification dated 10 September 2004 (Notification 93/04) has specifically defined materials to mean raw materials, components intermediates, consumables, catalysts and parts which the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly held by the Hon'ble High Court that even though iron ore was exported and Molybdenum concentrate was imported, which do not have any nexus with each other but the broad nexus stands established by referring to the SION where both the items fall under the same product group. As such, it clearly stands laid down by the Hon'ble Bombay High Court that as long as the two products fall under the same product group, they have to be considered as broad nexus with each other. Admittedly in the present case, rice and wheat which were exported and the palmolein oil which was imported fall under the same product group of Food Products-E. Inasmuch as both the items fall under the same product group, we hold, by following the Hon'ble Bombay High Court's decision, that it would be entitled to the benefit of Target Plus Scheme. 20. We may also refer to the Hon'ble Delhi High Court's decision in the case of Indian Exporters Grievance Forum anr. Vs. UOI ors.. The Hon'ble High Court vide its order dt. 05/08/2010 in Writ Petition No.2497 of 2008 has considered an identical issue. After taking into account the entire development in the Target Plus Scheme a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lement of the members of the Petitioner Society will be computed onthe above basis and the corresponding duty credit will be given to them by the Respondents within a period of twelve weeks from today. The writ petition and the application are disposed of in the above terms. The said order of the Hon'ble Single Judge of the Delhi High Court was put to challenge by the UOI before Division Bench. The Hon'ble Division Bench of the Delhi High Court upheld the said order, reported as UOI Vs. India Exporters Grievance Forum [2013(290) ELT 481 (Del.)]. The Hon'ble High Court observed that the issue whether the import can be only of those inputs which have nexus with the goods exported is not following from the scheme.It observed that the expression broad nexus used in HBP, which has the word broad prefixed with nexus, has to be assigned the meaning given by DGFT itself in their letter dt. 01/08/2006. Accordingly the Court held that the nexus has to be maintained in terms of product group viz. the category of the products which is exported. If the import falls in the same category/group, it would be allowable. In relation to the exports of food items, it was clarified th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal that as long as the two items fall under the same product group, they have to be held as broad nexus. 23. It is well settled law that while interpreting a particular provision of law, the legislative intent has to be taken into account. The interpretation which furthers the legislative intent has to be adopted rather than an interpretation which defeats the same. The intent behind introduction of the Target Plus Scheme is clear from the objectives as contained in Para 3.7.1 of the FTP. The same stands introduced with an object of accelerating the growth by star export houses and such acceleration of exports is to be obtained by rewarding the star export houses. It stands clearly held that high performed star export houses shall be entitled for a duty credit based on incremental exports, substantially higher than the general annual export target fixed. The said objectives nowhere reflect upon the legislative intent that such incentives to the star export houses would be only in relation to the import of inputs which they would use in the exported products. In the absence of any such indication in the objective of the Target Plus Scheme, which is meant for promotin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject to the condition that the goods imported against it shall not be transferred or sold provided that where the goods are imported by the merchant exporter having supporting manufacturers whose name and address is specified on the said certificates, the said goods may be utilised by the said supporting manufacturers. In terms of the said condition no.3 of the notification, the only restriction is that the goods imported by an assessee would not be transferred or sold as such. The same can be used by supporting manufacturers of the merchant exporter. It nowhere stands provided in the said condition that the use of the goods by the supporting manufacturers must amount to manufacture . The processes carried out by the supporting manufacturers may or may not be covered by the definition of manufacture and as long as supporting manufacturers had undertaken some processes on the goods imported and such processed goods are sold by the merchant exporter, said condition no.3 stands fulfilled. In the present case, we note that the imported oil was further processed by the supporting manufacturers, by repacking the same into 1 kg. packs, which packs were sold by the appellant to the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said definition, manufacture means to make, produce, fabricate, assemble, process or bring into existence, by hand or by machine, a new product having a distinctive name character or use and shall include ... ... There cannot be any dispute that the subsequent portion of the definition is inclusive portion by referring to some of the processes which may be included in the definition. As per the main definition, as long as there is any process undertaken by a person so as to produce the resultant different product, the same would get covered by the said definition. Admittedly the supporting manufacturers have converted the oil into 1 kg. retail packs by packing the same and the said activity has resulted in bringing into existence of a new product inasmuch as 1 kg. packs which are retail packs cannot be compared to the liquid cargo available in the tankers. As such, we hold that even if the aspect of the manufacture has to be examined, the appellant seems to have satisfied the said test. 31. In view of the above, we hold that inasmuch as the appellant has established the broad nexus between the imported item and the exported item and has also satisfied the condition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there cannot be unnecessary restriction on the importation of the inputs under the Target Plus Scheme(TPS) . However both the Hon'ble High Courts in above case laws have clearly held that the phrase 'broad nexus' has to be honoured and satisfied as a pre-condition of importation. In other words, the goods which are being imported under the Target Plus Scheme(TPS) by the importers, in this case the appellants viz. M/s. MMTC Ltd., have to qualify and pass the test of 'broad nexus' in respect of their imports with reference to the exports they had made earlier with reference to the 'broad nexus requirement' of paragraph 3.2.5 of the Handbook of Procedures - HBP. The Hon'ble Delhi High Court (decided on 24/02/2012) in the case of UOI Vs Indian Exporters Grievance Forum (supra), quotes the decision of the learned Single Judge passed in the Writ Petition No.2497 of 2008 and states as under:- 29. In this backdrop, while quashing the impugned Circular dated 8-5-2007, Public Notice dated 21-6-2007 and further Circular dated 19-12-2007 as well as amended Para 3.4.5 of the HBP, the learned Single Judge has made following remarks : 27. Given the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column of Export items and they have exported rice, wheat and other things; rice and wheat are at the Sl.No.E-38 in the column of Export items of said Section (E) FOOD PRODUCTS. Learned advocate says there is no difficulty in finding this nexus when at E-38 in the export column rice and wheat appear and at sl.no.E-122 item Palmolein (Refined Palmolein Oil - Edible grade) appears. 36.1. In order to further understand the scenario, let us refer to exact items mentioned at Sl.No.E-38 and E-122 of above Section E-FOOD PRODUCTS; the same are given below (quantity not given as it is not immediately relevant): Sl. No. Export item Import item Name Quantity Name Quantity allowed E-38 Rice / Wheat / Chicken Biryani / Vegetable Biryani / Vegetable Pulao / Zeera Rice 1. Canvas / Jute 2. LDPE / HDPE / PP Granules 3. Printing Ink 4. Art Paper E-122 Refined Palmolein Oil (Edible grade) FFA content 0.25% 1. Crude Palmolein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Scheme is given at Chapter 3 of the Foreign Trade Policy. I. . . II. Goods allowed to be imported under this scheme shall have a broad nexus with the products exported. For the purpose of import entitlements under this scheme, 'broad nexus' would mean goods imported with reference to any of the product groups of the exported goods within the overall value of the entitlement certificate. III. IV. V. VI. VII. VIII It uses the wordings 'product groups' . It is pointed out that the 'product groups' is a plural indication of the items, within the category of 'Food Products', there are many product groups. One cannot say that for the purpose of imports against an export item under TPS (Target Plus Scheme), each and every item given in, from Sl.No.E1 to E-128 could be covered by the wordings 'PRODUCT GROUPS'. 36.3. When we closely peruse the list of food products/items given in the Section (E) of FOOD PRODUCTS of the FTP (Foreign Trade Policy)-Input-Output Norms (Duty Exemption Schemes) 2004-09 (Vol.2), among these 128 items (E-1 to E-128), one finds many ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item (RBD Palmolein) happen to be just 'food items', one cannot conclusively say that, that is why, they have broad nexus with each other. Using the words quoted by Hon'ble Delhi High Court in the case of UOI Vs. Indian Exporters' Grievance Forum (supra), we can say that to claim the benefit of the Notification No. 32/2005-Cus. dt. 08/04/2005 the goods imported (RBD Palmolein) has to be in the category of goods having a broad nexus with either the goods similar to the exports or with the export item(s) (Rice wheat) themselves; this nexus (broad or even broader) has not been found in existence or been established. 36.5. It is pointed out that this Tribunal in the case of Gimpex Ltd. Vs. CC, Hyderabad decided on 06/06/2012, reported in 2012(285) ELT 193 (Tri. Bang.) held that the wordings broad nexus cannot be so liberally construed as to mean that where two or more goods of different product groups are exported by an exporter for obtaining TPS certificate from licensing authority, he need not establish any nexus between some of exported goods and inputs imported under the Target Plus Scheme and that it is enough for him to establish a broad nexus between import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods exported by them; (ii) that, for claiming the above benefit, it was enough for them to establish a broad nexus between the imported input and the exported products with reference to the respective Export Product Groups; (iii) .. (iv) .. (v) .. (vi) .. (vii) .. It is pointed out here that above order of this Tribunal did take note of the Hon'ble Delhi High Court's decision in case of UOI Vs. Indian Exporters Grievance Forum (decided on 24/02/2012) quoted earlier, where 'broad nexus'criteria used in the Handbook of Procedures (HBP) was found meaningful and also stated therein that the word 'broad' is prefixed with 'nexus'; the word 'nexus' has to be assigned same meaning. In other words, both the words i.e. 'broad' and 'nexus' have got their significance and cannot be ignored when the policy is to be interpreted. 36.6. It is to be emphasized here that the category of 'Food Products' under Section E of FTP (Foreign Trade Policy): Input-Output Norms, it starts from Sl.No.E-1 and ends at Sl.No.E-128. This long list of Export-Import items from Sl.No.E-1 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nese ore, rice, wheat, Pig iron, blast furnace, granulated slag and imported the goods RBD Palmolien, which is no way related to any of these exported products, even to the items rice and wheat, mentioned and specially emphasized by the appellant. 38. It is important here to point out that Hon'ble Bombay High Court in the case of Essel Mining and Industries Ltd. vs. UOI (supra) has referredto the case of export of iron ore under the Target Plus Scheme and import of Molybdenum concentrate for the manufacture of Ferro Molybdenum giving the benefit of Notification No.35/2005-Cus saying that there has been a broad nexus with the imports and exports in the said case. In the present case, the appellant exported rice /wheat and have imported RBD Palmolein. The learned advocate for the appellant says that both are under the category of food. But by describing and categorizing these two as just member of wide 'food group', one cannot say that these two have judiciously passed the test of 'broad nexus'. What is this 'broad nexus' between these two export items (rice wheat) and the import item RBD Palmolein? Whether RBD Palmolein could in any way be connected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me(TPS) any of the import items mentioned against the export items in the Sl.Nos.E1 to E128 of 'Food Products' even without bothering about and without following the yardstick and condition of the wordings broad nexus . The said importer cannot say that he/she has qualified 'broad nexus' unless he/she is able to clearly establish the said 'broad nexus' byproducing the necessary facts that there is certainly a direct or indirect relationship either in manufacture or production or presentation, preparation, marketing, sale etc. between these two import and export items . 40. Here there is no need to refer to the said condition of the Notification No. 32/2005-Cus i.e. the condition of use and own use (i.e. goods are not to be transferred or sold), if the appellants have not passed the test of 'broad nexus' itself with reference to their export item and import item. However it is agreed that whatever imports the appellant made, they have made the required use, they were supposed to use as per the requirement of the Policy to claim benefit of Notification No.32/2005-Cus. The import item namely RBD Palmolien, the appellant imported in bulk; they co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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