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2019 (6) TMI 223

..... in TITAN MEDICAL SYSTEMS PVT. LTD. VERSUS COLLECTOR OF CUSTOMS, NEW DELHI [2002 (11) TMI 108 - SUPREME COURT] while extending benefit of duty exemption, had held that objective of Duty Exemption Scheme and eligibility was for the advancement of export and once advance licence is issued, the Customs authority cannot refuse exemption on an allegation that there was misrepresentation and therefore, it was the licencing authority who can take steps on that behalf and not the Customs authority. In the instant case, it is the Commissioner of Customs who hold a finding that benefit of duty exemption cannot be granted to the whole lot of products as exemption notification was not applicable to the imported goods despite the fact that benefit of lic .....

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..... xemption of duty that corresponds to Mulberry Raw Silk fabric and not Mulberry Dupion Silk. Appellant challenged the said order on the ground that during relevant time as per public notice no. 104-ITC(PM)/88-91 dated 6th March 1989 both Mulberry Raw Silk of any grade and Dupion yarn were merged into a single category of raw material. 3. We have heard Learned Counsel for the appellant Mr. Akhileshwar Sharma and Learned Authorised Representatives Shri Atul Sharma, Asst. Commissioner and Shri Dharmendra Singh, Supdt. for Respondent Department and perused the case record as well as order passed by Collector of Customs, Mumbai. Going by the order of Collector of Customs, it is observed that he placed his reliance on the subsequent notification n .....

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..... eriod 6-3-89 to 16-7-90, the benefit of such interchangeability should be extended from payment of duty is not acceptable and is rejected. Notfn. No. 159/90 dt. 30-3-90 leaves absolutely no scope for any such interchangeability. 4. On close scrutiny of the order contained above para would reveal that he mistook identical specification of product as same product with same technical specifications despite the fact that identical can be a synonym of similar and not a synonym for same product. 5. Going by Appendix 13C of Import/Export policy of 1988-91 and public notice no.104-ITC, on which heavy reliance is placed by Learned Counsel for Appellant, Mulberry raw silk of any grade (other than dupion yarn) and mulberry dupion which were distinguis .....

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..... n an allegation that there was misrepresentation and therefore, it was the licencing authority who can take steps on that behalf and not the Customs authority. Conversely, in the instant case, it is the Commissioner of Customs who hold a finding that benefit of duty exemption cannot be granted to the whole lot of products as exemption notification was not applicable to the imported goods despite the fact that benefit of licence was supposed to be extended as per clarification issued by Commerce Ministry and Export Commissioner concerning interchangeability of both the raw materials and Appellant was issued inspection certificate by the Central Silk Board that goods exported were 100% natural silk fabrics. Hence the order. 6. The appeal is a .....

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