TMI Blog2016 (5) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... ree replenishment certificate. - Decided against the revenue. - Appeal No. C/745/06-Mum - Order No. A/87460/16/CB - Dated:- 4-4-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri M.K. Sarangi, Jt. Commr. (AR) For the Respondent : Shri J.C. Patel, Advocate ORDER PER : M.V. RAVINDRAN This appeal is filed by the Revenue against Order-in-Appeal No. 105/2006/MXH/AC/GrVII/06 dated 07/04/2006. 2. Heard both sides and perused the records. 3. The issue involved in this case is limited in as much it is to be considered whether the Crude Palm Kernel oil is vegetable fat and whether benefit of Notification No. 46/2002-Cus can be extended or otherwise. Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods, which were imported by the assessee, are crude palm oil (edible grade). Another factual matter which is clear from the records is that the said crude palm oil (edible grade) does not figure in the list of sensitive items, which are listed in 4.31 of the handbook of procedure Volume-1 as amended by DGFT/Notice No. 4/2002-07 dated 1-4-2002. 7.3 We also find from the records that the DGFT authorities vide letter dated 29-6-2006 had informed M/s. Parle Products Pvt. Ltd. as under: 7.4 It can be seen from the above reproduced letter of the DGFT authorities that palm oil, coconut oil, palm kernel oil are one of the inputs which are required for the manufacture of biscuits. 7.5 Be that as it may, at the same time, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical characteristics and specifications of the inputs used in the export product as declared on the shipping bill. Quantity of the each input shall be permitted in the DFRC licence in terms of SION for the relevant export product as earlier. Licence issued under DFRC scheme are freely transferable as earlier. Other procedural requirements of DFRC scheme as specified in DOR s earlier Circuler Nos. 33/2000-Cus dated 2.5.2000, 42/2000-Cus dated 2.5.2000 and 59/2000-Cus dated 11.5.2000 shall continue to be followed with the aforesaid modifications. Customs Notification No. 46/2002-Cus dated 22.4.2002 has been issued to operationalise this scheme. 7.6 It can be seen from the above reproduced Circular that the question of co-re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 1975), subject to the following conditions, namely:- (i), (ii), (iii), (iv) .. Explanation: For the purposes of this Notification: (i), (ii) ... (iii) Materials means - (a) raw materials, components, intermediates, consumables and parts used in the manufacture of resultant product; (b) packaging materials required for packing of resultant product; and (c) fuel. 7.7 It can be seen from the above reproduced General Exemption Notification No. 90/2004-Cus, the benefit can be availed by an importer for the materials imported under DFRC licence, even if it is an intermediate. In the case in hand, there is factual findings that the goods imported, i.e crude palm oil (edible grade) requires refining b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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