Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (2) TMI 247

per whereas the material imported the paper was having design/colour - Held that: - Circular No. 39/97-Cus. dated 16.09.1997 clearly prescribed that it is not necessary that the goods imported should match exactly those used in the export product provided that the inputs are commercially known to be useable in the product exported. - The adjudicating authority has held that the requirement of nexus is limited to the extent it is appearing in the relevant licence. In the subject case the licence does not qualify the base paper with any particular colour. Hence the contention in the SCN that the noticee should have imported a particular colour of base paper only, does not appear to be legally sustainable. - Demand set aside - appeal a .....

X X X X X X X

Full Text of the Document

X X X X X X X

he demand vide order dated 21.08.2008. The said order was upheld by the Commissioner (Appeals) vide order dated 06.08.2009. Aggrieved by the said order M/s Alfa Ica (India) Ltd. is in appeal. 3. Learned Counsel pointed out that the demand for the period in dispute 1999-2000 was raised by the show-cause notice dated 22.06.2004 invoking extended period of limitation. He pointed out that earlier in similar matter vide Order-in-Original dated 23.06.2004, the demand was dropped. He thus pointed out that in the instant case the show-cause notice was issued invoking extended period of limitation just one day prior to date of issue of the Order-in-Original in identical matter dropping the demand. He argued that the Revenue also believed at the mate .....

X X X X X X X

Full Text of the Document

X X X X X X X

s either in EXIM policy or in the Customs Notification No. 31/97. There can be plethora of parameters, which can be taken as the basis for determining the technical characteristics and quality of any product. In the present case itself as per the Show Cause Notice, the colour/design/print is the main technical characteristics of the base paper. Hence this particular term will always be susceptible to various interpretations and leaves a wide discretion in the hands of the officers to pick and choose some of the characteristics and consider them as the main technical characteristic and leave others considering them insignificant. Hence insistence on very close nexus may open a pandora's box where there will be no end to the parameters fo .....

X X X X X X X

Full Text of the Document

X X X X X X X

ds imported must be physically incorporated in the export product, as export product could be manufactured from inputs procured from out side the duty exemption scheme. However, the goods imported should be those which could have been used in the export product, i.e. goods of a kind which are commercially known to be used in the export product and covered by description of inputs in the licence. It is further clarified that the field formations should not establish a close nexus with reference to the quality and specification of inputs. It will be necessary to establish a nexus between an input and the export product keeping in view the commercial use of the inputs imported and the normal manufacturing process for the product exported. In P .....

X X X X X X X

Full Text of the Document

X X X X X X X

es not mean that the goods imported must be physically incorporated in the export product as the export product could be manufactured from material procured out side DEEC Scheme. What is to be ascertained is whether the goods are those, which could find use application in the export product. They should be such or of kind, which are commercially known to be used in the export product and are covered by the description of the inputs in the licence. What is necessary therefore is to establish the link between the two keeping in view the commercial use of the inputs imported and the normal manufacturing process for the product exported. In the case of Commissioner Customs Chennai V/s M/s Salem Stainless Steel 2001 (131 )ELT30 (Madras), the Hon .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||