TMI Blog2019 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 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. Appellant is entitled to duty exemption in full for the whole lot of inputs - Appeal allowed - decided in favor o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 no. 159/90 dated 30-03-1990 and not on the notification referred above to give his finding that part of import of inputs is allowed for duty exemption and part of it could not be accepted as the same was similar to the output product, though replenishment of material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 distinguishable in Appendix 13C got merged by public notice 104-ITC that amended Appendix 13C and brought both categories into one description of raw material. Further, it was contented by Learned Counsel for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner 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 allowed on the order No. S/10-31/91GR.7 dated 20-6-1991 passed by Collector of Customs, Mumbai is hereby set aside. Appellant is entitled to duty exemption in full for the whole lot of inputs whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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