TaxTMI 
TaxTMI 
2010 (4) TMI 549
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....ecial Economic Zone. As per LOP issued and expanded subsequently, the appellant have been permitted to manufacture varieties of final products, like, polyester garments, ladies skirt, viscose & crepe garments, silk garment, ladies dress, television/refrigeration/air conditioning equipments, VCD player, caustic soda, citric acid, paraffin wax, nylon yarn, raw silk yarn, nylon tube. (It appears from the list of items permitted as per LOP that the appellant is a Jack of All Trade!). 4. The present dispute relates to nylon yarn, raw silk yarn and nylon tube imported by the appellants duty free in the terms of Notification 133/94-Cus. dated 22-6-94. As per the appellants, they imported nylon yarn and subjected them to process of twisting and ....
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....ments, cigarette paper sheet, M.R. Silk garments, W.FAB garments, air conditioners, black & white T.V. etc. He fairly concedes that that the appellants have not exported nylon yarn, raw silk yarn, nylon tube after having subjected the imported raw materials to the processes as claimed by them. He submits that in terms of LOP granted and as per the Exim Policy, the processes undertaken by them on the nylon yarn, raw silk yarn and nylon tube would amount to manufacture. He submits that the term "manufacture", in terms of Exim Policy, has to interpreted liberally as held by the Tribunal in the cases of Nisith Impex Pvt. Ltd. v. Commissioner of Customs (Airport), Kolkata vide Order Nos. A-1881-1882/Kol/07, dated 19-11-2007 in Customs Appeal Nos....
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....gone against them. 8. We have carefully considered the submissions and perused the case records including the documents produced on behalf of the appellants as directed by the Tribunal on the last date of hearing. It is not disputed that the appellants have not exported any nylon yarn, raw silk yarn and nylon tube. The entire quantity of nylon yarn, raw silk yarn and nylon tube has been sold only in the DTA market. The appellants have produced several letters granting permission for clearance of goods to DTA in the respect of the above products. Though the permission letters referred to by the appellants, refer to letters written by the appellants, none of the letters written by the appellants have been produced before us. It is not clea....
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....have been totally diverted to DTA market in violation of Exim Policy calls for no interference. 10. Regarding the submission of the ld. Advocate about the violation of principle of natural justice, we find from the record that the Commissioner has given personal hearing on three different days. This fact has not been disputed. The notice regarding personal hearing has not been annexed to. Whether they made any request for adjournment of the hearings fixed on the dates i.e. 20-1-2005, 31-5-2005 and 21-6-2005 is not forthcoming. No evidence in this regard has been produced. However, we have given adequate opportunity to the appellant including opportunity to produce the relevant documents as per direction on the date of last hearing which ....