2019 (8) TMI 226

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....ed 29.11.2002 to the Notification No.43/2002-Cus., as clarified by CBEC vide Circular dated 22.01.2007, the assessee cannot be said to have violated Condition No.5 of the Notification and was therefore, entitled to the exemption on the Customs Duty on import of raw sugar which was manufactured after refining into white sugar by the assessee and was finally exported through the third party, viz., Merchant Exporter. The relevant portion of the order of the learned Tribunal in this regard is quoted below for reference:- ''.... 4 Heard both sides and have gone through the facts of the case. We find merit in the assertion of the Ld.Senior Advocate. We find that CBEC vide its Circular dated 22.01.2007, on the subject of export of exc....

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....e, the earlier Notifications issued under Advance Licence Scheme [e.g. Notification No.203/92- Cus., dated 19.05.1992 etc.] had contained the same provision all along. 4 After issue of this Corrigendum the DGCEI sought a clarification about its validity on the ground that in the subsequent Notification No.93/2004-Cus., issued under Advance Licence Scheme, the advance licence holder was debarred from availing the rebate facility under Rule 18 under which, as mentioned above, an exporter could avail of the rebate of excise duty paid on the materials used in the manufacture of export products as also the terminal excise duty paid on the export products. Subsequently, after examination of the issue, a corrigendum was issued to Notification 93....

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....gar, at the hands of the third party, viz., Merchant Exporter. 3 On the other hand, Mr.Venkataraman, learned Senior counsel assisted by Mr.Muthu Venkataraman, learned counsel for the respondent/assessee supported the impugned order and submitted that the Board itself realised in a series of Corrigendums and Clarifications issued, to ameliorate condition No.[v] in the Notification No.93/2004-Cus. dated 10.09.2004, vide Corrigendum dated 17.05.2005, and has later on, explained by the Circular dated 22.01.2007 and submitted that the Advance License for import of raw sugar in question was issued after the date of Corrigendum dated 17.05.2005 issued by the Board itself and therefore, in the said Corrigendum, since the rebate of duty paid on mat....