9911796707
TMI Blog2025 (1) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... nse to import parts of tractors covered under Standard Input Output Norms (SION) category C969 dealing with 'Agricultural Tractors' in various conditions. This license came to be sold after becoming transferrable first to M/s.Vivid Visions Trexim P. Ltd., who thereafter sold the same to the Appellant. 2. The Appellant exports buses and vehicles falling under SION category C1059 in relation to which it made imports/ purchases of internal combustion engines under two Bills of Entry dated November 26, 2011 and November 24, 2011, which were classifiable under CTI 8408 2020, for use in the manufacture of various construction equipment. The Appellant made these imports against the above DFIA license and claimed the benefit of exemption from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of materials imported are covered by the authorization, and the authorization is produced before the proper officer at the time of clearance. Certain additional restrictions are in place in respect of products specified in paragraph 4.32.3 of the Handbook of Procedures (Vol. I) of the Foreign Trade Policy (FTP). 7. We find from the authorization, a copy of which is placed in the Memorandum of Appeal, at page 33 of the Memorandum of Appeal, that at Sl. No. 6 in the table titled "import item (s) details," import of "internal combustion engine complete" to the extent of 181 units is permitted. We further find that in the description of the product that may be imported in the authorization, the phrase 'internal combustion engine complete' is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same. We find that the goods imported and exported (which are presently under consideration) by the Appellant do not fall in any of the categories listed in paragraph 4.55.3 of the handbook. To the same effect is Circular No. 50 (RE--08)/2004--2009 dated 06.01.2009. This view has been upheld by the Hon'ble Madhya Pradesh High Court in Global Exim Vs Union of India -- 2019 (365) ELT 359 (M.P.) at para 39 and by a co--ordinate bench of this Tribunal in CC (Export) New Delhi Vs SICPA India Ltd. 2012 (279) ELT 113 (Tri.--Del.) at para 6.6. 9. We therefore find that the Appellant cannot be expected to correlate its imports with the exports of the person to whom the license was originally issued. We further find that there is nothing in the lice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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