TaxTMI 
TaxTMI 
2018 (8) TMI 184
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....e relevant order passed by this Tribunal is reproduced below:- "5. We find that there is no dispute that there is a shortage of 997.340 MT of coal. The appellant claimed the exemption Notification with the condition that the entire goods imported shall be used in the manufacture of final product in terms of Notification No. 40/2006-Cus. The only defense of the appellant is that though there is shortage of being a small quantity which is due to transit loss the exemption in respect of such shortage could not be denied. The Ld. Counsel has heavily relied upon the Hon'ble Supreme Court judgment in the case of BPL Display Devices Ltd. (supra) and Hon'ble Allahabad High Court judgment in the case of Jhoonjhunwala Vanaspati Ltd. (supra). On per....
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....s the case may be, shall be of the same quality, technical characteristics and specifications as the materials used in the said resultant product: Provided further that in respect of the said resultant product the exporter shall give declaration with regard to the quality, technical characteristic and specifications of materials used in the shipping bill; (ii) that where import takes place after fulfilment of export obligation, the shipping bill number(s) and date(s) and quantity and Free on Board value of the resultant product are endorsed on the said authorisation: Provided that where import takes place before fulfilment of export obligation, the quantity and Free on Board value of the resultant product to be exported are endorsed o....
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....of the said materials, that the imported materials have been so used: Provided that, in case, (a) materials are imported against an authorisation transferred by the Regional Authority, or (b) the imported materials are transferred with the permission of Regional Authority, then the importer shall pay an amount equal to the additional duty of customs leviable on the materials so imported or transferred, but for the exemption contained herein, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided also that if the importer pays additional duty of customs leviable on the imported materials but for the exemption contained herein, then the imported materials may be cle....
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....a Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, , Waluj (Aurangabad) or through the Land Customs Station at Agartala, Amritsar Rail Cargo, A....
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....stoms, as the case may be, may allow; (vii) that exempt materials shall not be disposed of or utilised in any manner, except for utilisation in discharge of export obligation, before the export obligation under the said authorisation has been discharged in full: (viii) that where the Bond filed under condition (iii) against the said authorisation has not been redeemed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the unutilised material may be transferred to any other manufacturer for processing under actual user condition after complying the central excise procedure relating to Job work; (ix) that in relation to the said authorisation issued to a merchant exporter,- (a) the name....
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....of 997.340 MTs, the Jurisdictional Officer also did not issue enduse Certificate. All these conditions are mandatory in case of Notification 40/2006-Cus. In failure to comply with this substantive condition, the appellant is not eligible for exemption Notification. This ruling has been given by the Hon'ble Supreme Court in the case of Mangalore Chemicals & Fertilizers Ltd. vs. Deputy Commissioner 1991 (55) ELT 437 (SC). According to which the Hon'ble Supreme Court held that when substantive conditions prescribed for extending the benefit of exemption notification, should be scrupulously followed and in failure to follow the condition, the benefit of exemption cannot be allowed. Therefore, it is clear that all the conditions prescribed in th....