TMI Blog2018 (8) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... of the jurisdictional Excise Officer regarding end use of the goods - appeal dismissed - decided against appellant. - Appeal No. C/420-421/2010-DB - Final Order No. A/11592-11593 / 2018 - Dated:- 26-7-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ) And Hon ble Mr. Raju, Member ( Technical ) Shri Saurabh Dixit, Advocate for the Appellant Ms. Nitina Nagori Deputy Commissioner ( AR ) for the Respondent ORDER Per : Ramesh Nair Heard both sides. 2. Shri S.R. Dixit, ld. Counsel appearing on behalf of the appellant fairly concedes that the identical issue, in the appellant s own case, has been decided against them by this Tribunal vide order No. A/11253-11254/2018 dated 22.06.2018. The relevant order passed by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8B and 9A of the said Customs Tariff Act, subject to the following conditions namely :- (i) that the description, value and quantity of materials imported are covered by the said authorisation and the said authorisation is produced before the proper officer of customs at the time of clearance for debit: Provided that in respect of resultant product specified in paragraph 4.32.3 of the Hand Book of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made after the discharge of export obligation in full, if facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 or CENVAT Credit under CENVAT Credit Rules, 2004 has been availed, then the importer shall, at the time of clearance of the imported materials furnish a bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself, to use the imported materials in his factory or in the factory of his supporting manufacturer for the manufacture of dutiable goods and to submit a certificate, from the jurisdictional Central Excise officer within six months from the date of clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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, Anap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h extended period as may be granted by the Regional Authority by exporting resultant products, manufactured in India which are specified in the said authorization: Provided that an Advance Intermediate authorization holder shall discharge export obligation by supplying the resultant products to the exporter in terms of paragraph 4.1.3 (ii) of the Foreign Trade Policy; (vi) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the expiry of period allowed for fulfilment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment relied upon by the Ld. Counsel, the relevant Notification is 13/1997-Cus, the Hon ble Supreme Court interpreting the terms of the Notification 13/1997 held that the terms mentioned in the Notification 13/1997-Cus is for use which was clarified that for use means intended for use, therefore, even if certain quantity was not put to use, the exemption cannot be denied. However in the present case, the Notification prescribes various condition unlike in the Notification 13/1997-Cus. As per the conditions, the importer is duty bound to execute a bond binding himself to use the imported materials in his factory and not only that, he has to submit a Certificate of the jurisdictional Excise Officer regarding enduse of the goods. Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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