2010 (10) TMI 239

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....r the limited purpose of examining the amendment sheets of DFIA's and any other relevant clarification/circular to adjudicate the matter afresh following the principles of natural justice. 2. Heard both sides. 3. The following are the brief facts of the case. The appellants are traders and during the course of their business, had imported 'Cocoa Powder' and sought clearance under the following Duty Free Import Authorizations issued against export of Biscuits. (a) 0310444317 dated 26-9-2007 (b) 0310428441 dated 1-5-2007 (c) 0310428434 dated 1-5-2007 4. The appellants are bona fide transferees of the aforesaid authorizations. One of the items allowed to be imported is "Flour", which is appearing in the authorizatio....

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....are synonymous, and the 'flour' can therefore be interpreted on a wider scale and cannot be restricted to any powder of a particular grain or nut. From the various dictionary meanings and other available information, it is fairly clear that the imported item 'Cocoa Powder' is covered under the description of the input item 'flour' as appearing under the said DFIA's. Therefore there is force in the contention of the appellant that the imported item 'Cocoa powder" is a flour and covered under the description of the license. Therefore the only issue left before us is with regard to chapter headings which according to the appellant are of no relevance to a transferee since no CTH number are appearing on the amendment sheets, after the licenses ....

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....irections given by the CESTAT in the remand order for the limited purpose of examination of amendment sheets of 3 DFIA's produced by the appellant. 12.1 The Ld. Advocate further stated that the Commissioner, apart from examining the amendment sheets of the DFIA's with respect to ITC HS Nos., however, had gone beyond the scope of the remand order and also dealt with the issue whether 'cocoa powder' imported by the appellant was covered by the term 'Flour' in the DFIA in great detail, when the issue was already settled by the Hon. Tribunal in Final Order No. 1553/09 dated 29-12-2009. 12.2  The Ld. Advocate submitted that the amendment sheets issued by DGFT are part and parcel of the original DFIA and cannot be seen as piecemea....