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Issues: Whether processed cotton fabrics containing 55% cotton and 45% polyester imported under a transferred Duty Free Replenishment Certificate were entitled to the benefit of Notification No. 48/2000-Cus., and whether the endorsement in the certificate satisfied the requirement of specifying the quality, technical characteristics, specifications and quantity of the material used in the resultant export product.
Analysis: The exemption under Notification No. 48/2000-Cus. was available to transferees of Duty Free Replenishment Certificates, subject to compliance with the notification conditions. The dispute centred on condition 2(c), but the certificate described the import item as processed cotton fabrics and the export product as processed cotton made-ups other than grey. The contemporaneous policy materials and SION entries showed that where an input had to be restricted to 100% cotton, the policy expressly said so; in the absence of such a qualification, cotton fabrics could include blended fabric with cotton as the predominant constituent. The tariff also treated woven fabrics of cotton mixed with man-made fibres as cotton fabrics. The various DGFT communications could not be treated as determinative, especially where they were contradictory, were not independently reasoned, and one relied on a public notice that had no retrospective effect. The Customs authorities also had not preserved or tested the export goods so as to establish a precise correlation between the exported product and the imported input, and the importer could not later be compelled to prove specifications that the department itself had not recorded.
Conclusion: The imported blended fabric fell within the scope of processed cotton fabrics in the certificate and the notification condition was satisfied. The benefit of Notification No. 48/2000-Cus. was admissible to the assessee.
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