TaxTMI 
TaxTMI 
2023 (7) TMI 597
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....cleared the said goods for export through M/s. B. Framjee & Co., Mehta Building, Nagindas Master Road, Fort, Mumbai (hereinafter referred to as the merchant exporter) under Duty Free Replenishment Certificate (DFRC) scheme, whereas, the license holder in the case was M/s. Vinny Royal Plasticoates Pvt. Ltd., Plot No. B, Behind National Avenue, Kandivali (East), Mumbai (hereinafter referred to as 'the licence holder"). 2. Vide applications dated 22.9.2003 and 6.9.2004, the applicant had applied to the Assistant Commissioner of Customs, ICD, Dashrath, for conversion of 05 Shipping Bills filed during the period from February,2003 to June,2003. In response thereof, the Assistant Commissioner of Customs had informed to the applicant vide let....
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....fing from the premises of M/s Royal Vinyl Plasticoates Pvt. Ltd. Only, as even in the shipping bills as per the declaration contained in the body of the shipping bill they were the supporting manufacturer as per policy. And M/s. B. Framjee & Co., were the exporter as per the shipping bills and the declaration clearly indicated that both were joint exporters and the benefit would be claimed by the present appellant i.e. Vinny Royal Plasticoates Private Limited In short his emphasis was that procedure under DFRC to DEEC was same and it was duly followed for exports covered by 11 shipping bills. He sought to place reliance, inter alia, on the following case laws: * 2006 (202) ELT 433 (Tri. Mum.) in the matter of Man Industries (India) Ltd. V....
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....t the present applicant being supporting manufacturer (and M/s. B. Framjee & Co., being merchant exporter as per the body of the shipping bill) could not have claimed the conversion from one scheme to another. It is also his point emphasis that M/s Vinny Royal Plasticoates Pvt Ltd. was a licensee in the matter and M/s Royal Cushion Vinyl Products Limited was the manufacturer. He also emphasized that the request could only be made by M/s. B. Framjee & Co., for conversion and not by M/s Royal Cushion Vinyl Products Limited who were not exporter. M/s Royal Cushion Vinyl Products Limited also had no DEEC License; in fact he relied upon and reiterated all findings of Commissioner (Appeals). 4. Considered. 5. From various case law relied upon b....