TaxTMI 
TaxTMI 
2023 (4) TMI 1452
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....the final products manufactured by them. In the annexure-1 of the Letter of Permission issued by Development Commissioner they have been permitted import of "Valves" as raw material/ components and consumables. He further pointed out that the procurement certificates were issued to them by the concerned authorities namely Superintendent of the Central Excise wherein specific permission is granted to import "used valves". The said valves were also re warehoused in their EOU has been seen from the warehousing certificate produced by the learned Counsel. The learned Counsel pointed out that the Order-in-Original as well as the Order-in-Appeal seek deny the benefit of exemption notification on the ground that Foreign Trade Policy in para 2....
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....ade Policy in para 2.17 prescribed as under: "All second hand goods, except second hand capital goods, shall be restricted for imports and may be imported only in accordance with provisions of FTP, ITC (HS). HBP v1, Public Notice or an Authorisation issued in this regard. Import of second hand capital goods, including refurbished /re-conditioned spares shall be allowed freely. However, second hand personal computers / laptops, photocopier machines, air conditioners, diesel generating sets will only be allowed against a licence. Import of re-manufactured goods shall be allowed only against a licence". 6. We find that para 6.2(b) of the FTP reads as under : " (b) An EOU / EHTP/STP/BTP unit may import and....
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.... taken in the case of Xron Gases P. Ltd (supra) and in the case of Geetanjali woollens Pvt. Ltd (supra). In the case of Xron Gases P. Ltd in para 5 following has been observed:- 5. I find that adjudicating authority as well as Commissioner(Appeals) held the goods for absolute confiscation on the ground that appellant have not obtained the Special Import License for import of R-22 Gas. As per FTP, 2009-2014, the goods R-22 Gas is restricted items and the import of the same can be made only after obtaining import license. In the present case, appellant being 100% EOU is under the jurisdiction of Development Commissioner, who is also regional licensing authority, accordingly for all the purposes related to FTP, the Development Commiss....
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....e para of the policy, it is clear that once the LOP is obtained by EOU, no further license is required as LOP is authorization of all purposes. This issue also has come up in the case of Geentanjali Woollens Pvt. Ltd. (supra) wherein coordinate bench of this Tribunal observed as under : "5. We have considered the submissions. We take the letter dated 20-12-2000 to be clarificatory in nature emphasising that the appellants were capable of importing raw materials which were required for their manufacture. At this stage we also notice, Paragraph 9.8 of the Handbook of Procedures which permits raw materials to be imported by an EOU provided they are not prohibited items in the ITC(HS) classifications. The note thereto permits such good....
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....quarely applicable to the instant case. 7.1 In view of the above facts, we are of the view that "used valves" are permitted for import to the appellant in their EOU for use as raw materials/Components. 8. In view of the above, we do not find any merit in the impugned order, the same is set aside and appeal is allowed. (Dictated and pronounced in the open court ) ============= Document 1 EXEMPTION MATERIALS ANNEXURE-I 1. Plant, Machinery and Equipment to be Imported. No. Description of goods Value in Foreign currency Value In Lakhs 01 HASS MakÄ—, Model VF-3YT CNC Vertical machining center with accessories SO# 651142 Sr. No. 1050816 (8457: 10-20) 75000.00 USD 34.50 02 Pinacho smart turn electronic lathe model S....
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....nforsin man schon sturera Ministry of Unpuntree & Industry -- Candbidbam.Kutet-371 230 Mione (22136)- 253300, 252073, 222290 Fxx (2136) - 252258 2 22104 KASEZ Welke via lattea No.KASEZ/100%EOU/11/11/10-11/ 1202 03.05.2011 N/x Xron Gases PVL Ud., 4/4259, Hathiwala Surcet, Dexampura, Surat - 395 003. Dear Sirs, Sub: Request for Broadbanding of Letter of Permission. I am directed to refer to your letter dated, 25.04.2001') on the show. subject and "to permit broad banding of the letter of Permissions No.KANEZ/ 100%YOU/11/11/10-11/227 dated 03.01.2011, as amended, La include the following items for manufacture and export as per the provision contained' in Para 6.32(5) of Handbook of Procedures 2009-14; subject to the ....