TMI Blog2019 (6) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... tained. The shortage of 8971.11 gms at the premises of assessee does not, by itself, indicate that condition no.8 of the notification has not been complied with as has been held by the Tribunal in RB. JEWELLERY CORPORATION VERSUS COMMR. OF CUS., AIRPORT, MUMBAI [ 2006 (8) TMI 405 - CESTAT, MUMBAI] . The notification does not place a premium on the efficient utilisation of imported inputs of operation and it would not be proper for the customs authorities to read such as an object of the notification. In the absence of any evidence of removal from the export processing zone without following proper procedure or of having failed to satisfy the Development Commissioner of proper utilisation, the provisions of levy of duty and impositio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contends that the decision of the Tribunal in R B Jewellery Corporation v. Commissioner of Customs Airport, Mumbai 2006 (206) ELT 983 (Tri- Mum) would apply. 3. Learned Authorised Representative relies on the decision of Hon'ble Supreme Court in Commissioner of Customs, Mumbai v. M M K Jewellers [2008 (225) ELT 3 (SC) ]. 4. We find that the import of gold is covered by notification no. 177/94-Cus dated 21st October 1994 which imposes certain conditions on such units. We find that the adjudicating authority has given an elaborate findings to the effect that 20. I find that M/s Renaissance Gem Jewellery Export Pvt Ltd made 222 exports of gold jewellery vide invoice nos. 1 to 222 during the yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.995 purity) submitted by the Director of M/s Renaissance Gem Jewellery Export Pvt Ltd, duly signed on 01.12.1998 at the time of stock taking at page no. 54 shows as following. A TOTAL IMPORT OF GOLD 84777.48 LESS TOTAL EXPORT 56368.76 BALANCE 28408.72 B GOLD RECOVERED FROM DUST 4931.84 STOCK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 13 (S.C.) = 1988 (14) ECR 292 and SAIL [1996 (88) E.L.T. 314 (SC)] has held that for use is to be interpreted to be intended for use . In the present case the demand has been confirmed on the manufacturing loss by alleging that the same is in excess of the limit prescribed in the notification. There is no evidence that such excess loss has been diverted by the appellant to other parties. As such, if the entire imported gold has been used for manufacture of gold jewellery to be exported, no duty on the quantum of gold not actually contained in the final product can be demanded. We also note that the quantity of gold recovered by the appellant from slurry/dust is required to be treated as part of stock in hand and cannot be attributed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Assistant Commissioner of Customs, it is the satisfaction of the Development Commissioner on the usage of the goods for the purpose specified in the notification or any other purpose permitted in the Export Import Policy that must be complied with. In the present instance, there is no record of the satisfaction of the Development Commissioner having been ascertained. 6. The shortage of 8971.11 gms at the premises of assessee does not, by itself, indicate that condition no.8 of the notification has not been complied with as has been held by the Tribunal in re R B Jewellery Corporation. The notification does not place a premium on the efficient utilisation of imported inputs of operation and it would not be proper for the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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