1994 (4) TMI 183 - AT - Customs

Summary

Issues Involved:
The case involves the import of tin plates under a duty exemption scheme, where the thickness of the imported tin plates did not match the specifications of the tin plates used in the exported products, leading to a dispute regarding eligibility for exemption under Notification No. 159/90-Cus.

Summary of Judgment:

Issue 1: Import of Tin Plates under Duty Exemption Scheme
The appellants imported tin plates under duty exemption scheme in accordance with Notification No. 159/90-Cus. However, the thickness of the imported tin plates did not match the specifications of the tin plates used in the exported products, leading to a denial of exemption under the notification.

Details:
The appellants imported 44,4409 M. Tons of Tin Plate Prime with a thickness of 0.19 mm under duty exemption scheme. They claimed duty exemption based on Advance Licences and DEEC Books, but the thickness of the tin plates specified in these documents did not match the thickness of the imported tin plates. The lower appellate authority found that the imported tin plates did not match the specifications of the tin plates used in the exported products, rendering them ineligible for exemption under Notification No. 159/90-Cus.

Issue 2: Compliance with Technical Specifications for Exemption
The Tribunal considered the requirement for imported materials to have identical specifications as those used in the manufacture of exported products to be eligible for exemption under the duty notification.

Details:
The Tribunal referred to a similar case involving Surekha Coated Tubes & Sheets Ltd., where it was held that imported materials must match the technical specifications of the materials used in the exported products to qualify for exemption. Since the imported tin plates did not meet the identical specifications as required, they were deemed ineligible for exemption under the duty notification.

Conclusion:
The Tribunal upheld the impugned order, ruling that the imported tin plates with a thickness of 0.19 mm were not eligible for benefit under Notification 159/90-Cus. The argument for tolerances in the thickness range was dismissed as the imported goods did not align with the specifications of the exported products.