TMI Blog2018 (5) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... e CLRI, it is evident that Melamine cannot be used as such, in leather processing as Syntan leading us to the inescapable conclusion that the benefit allowable under DFIA licence to Syntan cannot be extended to Melamine, which is imported by the appellant. The appellant has relied on the ratio of the Tribunal s decision in the case of Dimple Overseas [2002 (3) TMI 636 - CEGAT, MUMBAI] - the benefit of the said Tribunal s decision cannot be extended to the imports in the present case, since that decision was delivered in the context of Value Based Advance Licence issued under the then N/N. 203/92, whereas in the present case, we are dealing with the DFIA licence and the terms of issue of both licenses are entirely different. Appeal dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d i.e. Melamine . Accordingly, the authorities below demanded the customs duty payable by denying the benefit of DFIA licence. 2. Aggrieved by the decision, the present appeal has been filed. 3. With the above background, we heard S/Shri Jai Kumar/Kartik Jindal/ Ajinkaya Tiwari, Advocates and Shri Rakesh Kumar, ld. Departmental Representative for the Department. 4. The submission of the ld. Advocates are summarized as below:- (i) The chemical Syntan is utilized in the Leather Processing Industry for tanning of such goods. He argued that the imported goods i.e. Melamine can be considered as Syntan and the appellant will be entitled to the benefit of DFIA licences. He specifically relied on the decision of the Tribunal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Licensing Authority giving the details of items sought to be imported duty free along with their HS Codes. Accordingly, he submitted that the benefit of DFIA cannot be extended. 6. In the counter, ld. Advocate submitted that DFIA licences cover Syntan. He also relied on the ratio of the Tribunal s decision to the extent that Melamine has generally been understood to be a tanning agent. On the basis of such ratio, the benefit is to be extended to them even in the present import. He also argued that the Anti-dumping duty leviable on Melamine is applicable only for import from certain countries and cannot be used to justify denying the benefit of the DFIA licences. 7. Heard both sides and perused the appeal records. 8. After he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit allowable under DFIA licence to Syntan cannot be extended to Melamine, which is imported by the appellant. 11. Ld. DR has contended that in the application for DFIA licence, the applicant is required to give the details of items sought to be imported duty free under the authorization along with the HS Codes. Only on the basis of such application, DFIA is issued giving the details of the goods allowed to be imported. Since HS Codes for Syntan and Melamine are different, it is evident that the benefit is to be extended only to Syntan as per the DFIA is produced. 12. The appellant has relied on the ratio of the Tribunal s decision in the case of Dimple Overseas (supra). In the said decision, the Tribunal has observed that Mela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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