TMI Blog2007 (8) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 5 and 6 of the Foreign Trade (Development and Regulation) Act, 1992. Findings recorded by the Tribunal on questions of law to be correct. But, we notice that in some of the cases the assessees themselves had conceded that the goods imported by them were not Dried Garlic but Fresh Garlic. The authority in original in its order has so recorded that some of the assessees had given such a concession under protest whereas others did not do so. The assessees who did not protest, simply accepted the applicability of the policy circular dated 17th September, 1999. The Tribunal while dealing with the questions raised by the assessees, did not advert to the concession made by the assessees either under protest or under mis-apprehension of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "071290 02 Dehydrated garlic powder Free 071290 03 Dehydrated garlic flakes Free 071290 04 Dried garlic Free" 4.Subsequently, the Director General of Foreign Trade (DGFT) authorities on 17th September, 1999 examined the matter and issued a clarification by Policy Circular No. 32 (RE-99)/2000 of even date clarifying that "Dried Garlic" classified under EXIM Code No. 071290.04 of ITC(HS) Classification - 1997-2002 would be treated as Dried Garlic provided the moisture content thereof does not exceed 10% irrespective of the method of drying. This policy circular was signed by the Joint Director General of Foreign Trade with the approval of the Director General of Foreign Trade. 5.On the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trospective effect. That it was also held that the clarificatory circular issued on 17th September, 1999 could not be issued by the DGFT. That the Circular could only be issued by the Central Government as per Sections 5 and 6 of the Foreign Trade (Development and Regulation) Act, 1992. 10.Against the aforesaid order passed by the Tribunal, the Revenue has filed the present appeals. 11.Prima facie, we find the findings recorded by the Tribunal on questions of law to be correct. But, we notice that in some of the cases the assessees themselves had conceded that the goods imported by them were not Dried Garlic but Fresh Garlic. The authority in original in its order has so recorded that some of the assessees had given such a concession u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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