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TMI Blog2019 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal. 2. Brief facts on the appellant's case, as reveals from the appeal memo is that it had imported Mulberry Raw Silk after completion of export obligation and claimed duty exemption for the quantity mentioned in the advance licence of DEEC. The said import took place between 26-02-1990 and 31-07-1990 through four advance licences. Learned Collector of Customs denied the duty exemption of duty on the full quantity of Raw Materials imported upon segregating Mulberry Dupion Silk fabric from Mulberry Raw Silk fabric and partly allowed exemption 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(P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of the products exported. Even if the Export Commissioner says that during the period 6-3-89 to 16-7-90 they had intended interchangeability of dupion yarn with mulberry raw silk, such a interchangeability would not be available so far as the Customs Notfn. No.159/90 is concerned. Obviously dupion yarn and mulberry raw silk are not the same product in technical specifications and characteristic. In the circumstances the contention of the party that since interchangeability was allowed by the Commerce Ministry and the policy during the period 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to importers for import of either mulberry raw silk or dupion silk, was referred to by Learned Counsel of Appellant. Pressing reliance on the Hon'ble Supreme Court's judgement reported in (2003) 151 E.L.T. 254(SC) in the case of Titan Medical System Pvt. Ltd. v. Collector of Customs New Delhi, he pointed out that Hon'ble Apex 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. Conversely, in the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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