TMI Blog2018 (6) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... 91 (8) TMI 83 - SUPREME COURT OF INDIA], where it was held that the exemption cannot be denied on the ground that the goods imported is notified for use and there is no dispute that in the present case also the goods imported were notified for use in the manufacture - Held that:- The Hon ble Supreme Court held that when substantive conditions prescribed for extending the benefit of exemption notification, should be scrupulously followed and in failure to follow the condition, the benefit of exemption cannot be allowed. Therefore, it is clear that all the conditions prescribed in the Notification 40/2006-Cus are not identical in the case of N/N. 13/1997-Cus. - Therefore, the case of Hon ble Supreme Court in the case of BPL Display Devices stands distinguished. There is a clear violation of the condition of the N/N. 40/2006-Cus, therefore, the appellant is not entitled for the benefit of said Notification - demand confirmed in respect of the short receipt quantity is sustainable - appeal dismissed - decided against appellant. - Appeal No. C/453-454/2010-DB - Final Order No. A / 11253-11254 /2018 - Dated:- 22-6-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ) And Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, therefore, it cannot be said that there is short receipt of the imported goods. This minor quantity of shortage is permissible. He submits that in the present case, the goods were imported claiming Notification 40/2006-Cus. In the identical Notification No. 13/1997-Cus dated 1.3.1997, the Hon ble Supreme Court dealing with the identical issue in the case of BPL Display Devices Ltd. 2004 (174) ELT 5 (SC) held that the exemption cannot be denied on the ground that the goods imported is notified for use and there is no dispute that in the present case also the goods imported were notified for use in the manufacture, therefore, the judgment of Hon ble Supreme Court directly applies. He further submits that the issue has been considered in various judgment which are cited below: Jhoonjhunwala Vanaspati Ltd. 2004 (166) ELT 369 (Tri.Del) Jhoonjhunwala Vanaspati Ltd. 2015 (323) ELT 681 (All.) Suraj Industries Ltd. 2006 (198) ELT 199 (Tri. Del.) Suraj Industries Ltd. 2010 (254) ELT 72 (H.P.) Shree Gopal Vanaspati 2009 (234) ELT 274 (Tri. Del.) India Metals Ferro Alloys Ltd. 2010 (249) ELT 548 (Tri. Kol.) Partap Steels Ltd. 2001 (135) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Procedures (Vol.I) of the Foreign Trade Policy, the materials permitted in the said authorisation or a duty free import authorisation for intermediate supply, as the case may be, shall be of the same quality, technical characteristics and specifications as the materials used in the said resultant product: Provided further that in respect of the said resultant product the exporter shall give declaration with regard to the quality, technical characteristic and specifications of materials used in the shipping bill; (ii) that where import takes place after fulfilment of export obligation, the shipping bill number(s) and date(s) and quantity and Free on Board value of the resultant product are endorsed on the said authorisation: Provided that where import takes place before fulfilment of export obligation, the quantity and Free on Board value of the resultant product to be exported are endorsed on the said authorisation; (iii) that in respect of imports made before the discharge of export obligation in full, the importer at the time of clearance of the imported materials executes a bond with such surety or security and in such form and for such sum as may be specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 of the Central Excise Rules, 2002 or CENVAT credit under CENVAT Credit Rules, 2004 has not been availed and the importer furnishes proof to this effect to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs as the case may be, then the imported materials may be cleared without furnishing a bond specified in condition (iiia); (iv) that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, Dharamtar,Haldia (Haldia Dock complex of Kolkata port) Kakinada, Kandla, Kolkata, Krishnapatnam, Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra,Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam and Vadinar or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Chennai, Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum and Varanasi or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been discharged in full: (viii) that where the Bond filed under condition (iii) against the said authorisation has not been redeemed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the unutilised material may be transferred to any other manufacturer for processing under actual user condition after complying the central excise procedure relating to Job work; (ix) that in relation to the said authorisation issued to a merchant exporter,- (a) the name and address of the supporting manufacturer is specified in the said authorisation and the bond required to be executed by the importer in terms of condition numbers (iii) or (iv) as the case may be shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; and (b) exempt materials are utilised in the factory of such supporting manufacturer for discharge of export obligation and the same shall not be transferred or sold or used for any other purpose by the said merchant exporter until the export obligation specified in condition (vii) has been dis ..... 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