2023 (7) TMI 489

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (HS No. (32061900) on the strength of Transferable DFIA License No. 0310787806 dated 08.08.2014 issued against Export of Glass Bottles as per SION A-3627 by M/s. Piramal Glass Limited. 2. Briefly stated the appellant imported Titanium Dioxide Rutile R-2195 and claimed exemption from payment of Basic Customs Duty under Custom Notification No. 98 of 2009 dated 11.09.2015 against Transferable DFIA issued against Export of Glass Bottles as per SION A-3627. 3. Shri Hardik Modh, Ld. Counsel for the appellant submits that the said DFIA inter alia allows import of Rutile against the description of 'Formers' as mentioned against serial No.1 of the DFIA and classified under CTH No. 32061900 which is nothing but Titanium Dioxide. In view of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted that DFIA in hand is a post export replenishment license which is governed by SION A-3627. He relies upon the Final Order No. A/11365/2020 dated 08.12.2020 passed by this Tribunal in the case of VKC Nuts Pvt. Limited vs. CC. Jamanagar (Prev.) (supra) and submits that the provision of Para 4.12 (i) and (ii) have already been considered by the Hon'ble Bombay High Court in the case of Shah Nanji Nagsi Exports Pvt. Limited vs. UOI, inter alia holding that: "There is no actual user condition so as to restrict the petitioner to import maize. So long as the export goods and the import item corresponds to the description given in the SION, it cannot be held to be invalid by adding something else which is not in policy". He further reli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fits otherwise available under the DFIA Scheme under the Foreign Trade Policy, whether 2009-14 or 2015-20, merely to satisfy the petitioner. According to us the aforesaid judgements of the Punjab and Haryana High Court and Bombay High Court still hold the field. So far as permitting duty free imports under DFIA are concerned. The contention of the petitioner that duty free import of any goods under DFIA cannot be permitted unless each of the above mentioned „three essential conditions‟ are satisfied clearly runs counter to the above judgements which are binding on authorities". 3.4 He submits that the original exporter M/s. Piramal Glass Limited on a reply to the Dy. Commissioner of Customs, Mundra has stated that DFIA is iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l has followed the said order in the appellant‟s own case (supra). The Hon‟ble High Court held that under post transferability of DFIA there is no actual user condition exists in the DFIA License." 3.6 Lastly, the Ld. Counsel for the appellant submits that he is entitled to get a revalidation of the DFIA and has inter alia prayed to direct the lower authorities to issue a certificate in terms of the provision of Para 2.13.1 of Hand book for the purpose of revalidation as held by the Hon'ble Punjab & Haryana High Court in the case of Pushpanjali Floriculture Limited vs. UOI -2016 (340) ELT 0032 (P&H). 4. On the other hand, Shri Anand Kumar, learned Superintendent (AR) appearing for the revenue reiterates the findings of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in dispute that Rutile refers to Titanium Dioxide as we observe from the technical references produced by the appellant. The ITC (HS) Code 32061900 mentioned in the DFIA against 'Rutile' is fully covered by the import goods of Titanium Dioxide. 5.2 As per Para 4.2.2 of FTP (2009-14), a DFIA issued for which Standard Input output Norms are notified. In the present context, Export of Glass Bottles/vials/phials/ampoules etc., are covered by SION A-3627. One of the input item is Rutile which is mentioned under Glass Formers . 5.3 The learned Authorised Representative's contention is that Glass formers are generic and number of inputs are mentioned against single quantity which attracts the provision of para 4.12 (i) and Para 4.12 (ii) of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are bound to follow the ruling rendered by the higher judicial forums which is binding on us. 5.6. This Tribunal in the case of VKC Nuts Pvt. Limited vs. CC Jamnagar (Prev.) inter alia held that: "Para 4.29 (iv) and (v) refers to Para 4.12 of FTP while incorporating the provisions therein. However, the Hon‟ble Bombay High Court in the case of Shah Nanji Nagsi Exports Pvt. Limited vs. UOI (supra) has already considered the provision of Para 4.12 for transferred DFIA while inter alia holding that so long as the export goods and the import item corresponds to the description given in the SION, it cannot be held to be invalid by adding something else which is not in the policy". 5.7. In view of the above cited Order of this....