TaxTMI 
TaxTMI 
2023 (11) TMI 574
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....7.09.2023. 1.1 Briefly stated facts of this case are that the appellant imported Extra Virgin Olive Oil and claimed exemption from basic customs duty under DFIA Scheme as per Notification No. 25/2023-Cus dated 01.04.2023. The exemption was sought under DFIA No. 3111002557 dated 10.08.2023 covered by the description of 'Salad Oil (HS code: 1509) against Export of Vegetable Pickles issued as per SION E-126 & DFIA No. 0311022667 dated 24.05.2023 covered by the description of Fats-Edible Vegetable Oil (HS Code 1513,1516) against Export of Biscuits issued as per SION E-1. The lower authority after due examination of the documents in hand denied the exemption on the ground that in terms of Para 4.12 of FTP (2015-20) & 2023 only input together ....
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....d that only because the specific name of Green Cardamom is mentioned, the benefit will not be given. 2.1 He further submits that as regards reason for denial that CTH is not mentioned in the license, the Hon'ble Tribunal relied upon the order passed by the Tribunal in the case of USMS saffron, inter alia, held that it can be seen that ITC heading is not significant, once the imported goods is covered under the description, the benefit is available. Similar view was taken in the judgment of Devoir Trading Ltd., 2.2 As regards, the actual use, he submits that there is no requirement of actual use, only requirement is that whether the imported goods is capable of being used in the export goods. In the instant case there is no dispute tha....
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....he Order by this Tribunal in the case of Pace Ventures Ltd., Therefore, we find that there is no justification in remanding back the matter to the lower authorities since the issue stands concluded by the aforesaid judgment of this Tribunal. 4.2 In view of the above, we further proceed to decide the appeal itself. 4.3 The Learned Counsel was right in his argument, that once the imported goods are covered by description, value and quantity as per the details mentioned in the DFIA, benefit of exemption of customs duty cannot be denied. In the case of Pace Ventures, (supra), this Tribunal has inter alia held that if revenues' contention regarding specific product being not covered is accepted, then since License does not mentioned specif....
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....hat the appellant has relied upon two technical opinions of IIT, Kharagpur. The one opinion dated 23.02.2023 confirms that Olive Oil can be considered for usage in edible purpose like cooking, in salads and in the preservation of food like specific pickle items , the other opinion dated 05.09.2023 inter alia confirms that " It may be seen from the above referred list of edible vegetable oils the consumers are free to choose the fats and oils as per easy availability and affordability for the consumption in food as well as baked products such as biscuits/cookies/crackers and savoury items. In view of the potential health benefits of different olive oils on account of its composition as the richest source of monosaturated vegetable oil alongw....
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....the authority, who after verification, grant DFIA certificate which is transferable. Therefore, there is no actual user condition inbuilt under the scheme'. 4.10 The aforementioned decision has been followed by the Allahabad High Court (Lucknow) Bench in the case of Sachin Pandey vs. UOI reported 2020(371) ELT 34 (All). 4.11 As regards the objection of the revenue that the goods imported under smaller packs are not eligible for DFIA benefits, we agree with the submissions of the Learned Counsel of the appellant that there is nothing in the notification to suggest that there is a restriction in import of goods in smaller packs. As long as the imported quantity is covered within the quantity mentioned in the DFIA, there is no restrictio....