TMI Blog2019 (6) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... find considerable force in the submission of the appellant that the term generic input and alternative input are not defined under FTP (2009-14) and 2015-2020 and the relevant Public Notice No. 93 dated 01.02.2012 for export of biscuits under DFIA covered by SION E-5 and SION E-5 mentions that the description of import item in very specific details and rationalised quantities. Once the imported goods satisfy the description given in the SION and reproduced in the DFIA, they are clearly entitled to claim benefit without payment of duty on the strength of the valid DFIA irrespective of ITC (HS) No. mentioned in the DFIA. Interestingly, SION does not refer to ITC (HS) Codes and only the description and quantity of the goods allowed to be imported are mentioned - also no actual user condition is specifically mentioned in the SION E-5. In a post export entitlement scheme like DFIA, in our view once the endorsement of transferability is made in the DFIA, the imported goods only requires to be covered by the description, quantity mentioned in the DFIA within the overall CIF Value as specified therein. Thus, the appellant is entitled to clear the imported Inshell Walnut agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wder-under Seral no. 10 and Dietary Fibre under Serial no. 11 of the list of goods mentioned in DFIA. After examining the relevant import documents, the assessing officer sought a clarification from the appellant vide query memo dated 05/12/2018 seeking clarification on the claim of appellant s that Walnut comes under S. No. 6,10,11 of license. The appellant vide letter dated 05/12/2018 made a detailed submission to Deputy Commissioner of Customs, ACC, Ahmedabad by producing technical reference books which evidently states that Walnuts, is covered under the description of Fruit/Flavour and Dietary Fibre. In response to the said reply, the assessing officer with approval of Dy. Commissioner informed the appellant that query dated 11.12.2018 to justify value of the imported goods, DFIA License not tallied with item description of the imported goods, submit the FSSAI and P.Q. report. The appellant in response reiterated the earlier submission and made further submission vide letter dated 007/12/2018 and requested Dy. Commissioner of Customs to extend the DFIA benefit as per Custom Notification no. 98/09-Cus dated 11/09/2009. The department did not accept the contention of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the records. We have also perused the order of the Hon ble MP High Court a We find that the Hyderabad bench of this Hon ble Tribunal in the case of Uni bourne Food Ingredients LLP Vs. Commissioner of Customs, ACC, Hyderabad considered the question whether the appellant before it is eligible for duty free benefits under Transferable Duty Free Import Authorisation issued against the Export of Biscuits as per the SION E-5 for import of Inshell Walnut under the description of Food Flavour/Flavouring Agent/Flavour improvers or Dietary Fibre. This appellate Tribunal- Hyderabad in Para 12 held as follows:- In view of the above discussion, the imported goods walnut in shell is covered under the description of relevant food flavour/flavouring agent/flavour improvers and dietary fibre as claimed by the appellant. The denial of exemption is not justified. The impugned OIA is set aside and appeal allowed with consequential reliefs. As regards, the prayer for revalidation of the DFIA , the revenue may consider if such an application is made by the appellant since it is upto the licensing authority to decide whether the same can be all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re us. We however find that the authorities below have sought to deny the benefit of duty free import of inshell walnut against the DFIA issued for export of biscuit on the ground that CTH mentioned in the Annexure A to DFIA are different from the CTH mentioned in the BE. In our view, the issue raised in the above appeal is also covered by the order by the Hon ble Bombay High Court in the case of USMS Saffron Co. Inc reported in 2016(331) ELT 155. The appellate tribunal held that ITC (HS) mentioned in the DFIA is not a criterion to get the benefit under FTP and Custom provisions as long as the items imported falls under the description of the goods mentioned in the DFIA. In that case, the appellate tribunal held that the imported saffron is covered by the description food flavour mentioned in the DFIA irrespective of ITC (HS) mentioned in the DFIA. We also find that Hon ble Bombay High Court in the case of USMS Saffron (supra) upheld the order of the appellate tribunal holding saffron can be imported as food flavour without payment of duty against DFIA issued for export of biscuits. We find considerable force in the submission of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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