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2016 (5) TMI 893 - CESTAT MUMBAI

2016 (5) TMI 893 - CESTAT MUMBAI - TMI - Crude Palm Kernel oil -Whether it is vegetable fat and whether benefit of Notification No. 46/2002-Cus can be extended or otherwise - Revenue contended that Crude Palm Kernel oil is not used as raw material, but it is an intermediate for manufacturing biscuits, it is not a raw material, hence not covered by DFRC licence - Held that:- the issue is squarely covered by the decision of Tribunal in the case of Good Health Agro Tech Pvt. Ltd [2010 (11) TMI 1013 .....

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enue 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. Notification No. 46/2002-Cus exempts material imported into India from whole of customs duty, as well as from CVD if the same is for replenishment by a licence as an .....

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d would submit that the Commissioner of Appeals has erred in coming to a conclusion that Crude Palm Kernel oil is covered under the duty free replenishment certificate license for intermediate supply. 5. We find that the first appellate authority is correct in coming to conclusion that Crude Palm Kernel oil is covered under the duty free replenishment certificate in as much, the Tribunal in the case of Good Health Agro Tech Pvt. Ltd. by final order No. 1334/2010 dated 10th November, 2010, was co .....

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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 manufactu .....

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mported inputs used in the resultant expourt product, the quality, technical characteristics and specifications of the inputs under import should be the same as those used in the resultant export product. For this purpose the quality, technical characteristics and specifications of each input used in the resultant export product were required to be specified on the shipping bill and at the time of import Customs were required to co-relate it with the input under import so as to allow DFRC benefi .....

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nder import with reference to the quality, technical 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 2.5.20 .....

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s. The adjudicating authority has also not recorded any contrary findings to this submission made by the assessee before him. The entire adjudication proceedings and the findings of the adjudicating authority has proceeded only on the ground that the Crude Palm oil of Edible Grade imported by the assessee is required to be refined before it is put for any further use. This would indicate that the adjudicating authority has accepted the fact that after refining, the crude palm oil (edible grade) .....

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is necessary in the public interest so to do, hereby exempts materials required for the manufacture of the final goods when imported into India, from the whole of the duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 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, .....

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g before it can be put to use for the manufacturing of biscuits, it would get covered under the category of materials as an intermediate. If that be so, the benefit of Notification No. 90/2004 cannot be denied to the assessee. 7.8 We also find strong force in the submissions of the Ld. Counsel, that the nexus is not required to be established by the transferee of the licence. It is seen that in the case before us, it is undisputed that the appellants/importer had purchased DFRC licences from M .....

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