TaxTMI 
TaxTMI 
1999 (6) TMI 350
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.... Notification No. 31/97, dated 1-4-1997 in respect of material imported, viz. "Super soap body wash concentrate" and "Super soap lotion concentrate", against DEEC licence on the ground that the said goods cannot be considered as material qualified for exemption in terms of Notification No. 31/97 as there is no nexus established between the goods imported and its intended use for the purpose on the basis of which the DEEC licence was procured. 3. Vide the Order-in-Original dated 12-3-1998 the lower authority denied the benefit of exemption under Notification No. 80/95, dated 1-4-1995 in respect of Smoke/Maladour Eliminator imported under DEEC scheme on the ground that the said goods would not qualify for exemption under the said noti....
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....ation which are required in connection with the manufacture of the final goods and that the subject goods that could be used for cleaning purposes by the workers cannot be said to be used in the production export of goods as is the conditions of the said notification. Further as per the submissions before RALC that "soap lotion and body wash soap" are for preserving, cleaning and washing the fish items whereas in the latest submission it was stated that it would be used by workers for cleaning purposes and therefore the subject goods went beyond the scope of advance licence as warranted by para 7.3 of Exim Policy 1997-2002. The show cause notice also alleges why the said goods cannot be confiscated invoking penal proceedings. However, after....
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....sion of the Tribunal in the case of Asian Power Controls v. C.C., Nhava Sheva, JNPT - [1999 (109) E.L.T. 994 (Tribunal) = 1997 (71) ECR 530] and Commissioner of Customs, Nhava Sheva v. Alfa Exim & Sandeep Impex P. Ltd. - [1997 (95) E.L.T. 366 (Tribunal) = 1997 (71) ECR 287 (Tribunal)] wherein it was held once the export obligation has been fulfilled and the transferability of the licence fallowed, the Customs cannot ask the transferee to establish nexus between the imported goods and exported goods. He has also referred to the Order No. 218/97 WZB, dated 7-10-1998 in the case of AR Enterprises v. C.C. Nhava Sheva. 6. The impugned order and the submissions made in writing and those presented during hearing have been considered by me ....
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.... materials imported are covered by a Duty Exemption Entitlement Certificate (hereinafter referred to as the said certificate issued by Licensing Authority on or after 1st April, 1997. (b) that the exempt materials shall not be disposed of or utilised in any manner, except for utilisation in discharge of export obligation, and (c) that where the benefit of notification is sought by a person other than the licencee, such benefit shall be allowed against the said licence and the said certificate only if it bears endorsement of transferability by the Licensing Authority. However, specific exclusion has been made for transferability also in respect of import of Acetic Anhydride, Ephedri....
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....essary even though the goods imported may not be directly consumed or may not directly go into the processing or packing of the fish and fish products like packing materials the very fact that the Licensing Authority have identified these items as eligible for import under the DEEC Scheme for maintaining the hygiene and for improving the surroundings, improving the working conditions establish the eligibility for import. The word `production' or 'manufacture' of resultant product has not been defined in the Customs Act, Exim policy or in the notification. However, we can examine the words in the light of definition of 'manufacturer' as provided under Section 2(f) of Central Excise Act, 1944. As per the Section 2(f) 'manufacture' includes an....