2009 (4) TMI 235

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..... aresh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants had obtained three DEEC licences in the year 2002 for the import of certain parts, raw materials and components, for the manufacture and export of transformers and spares thereof. They exported 12 numbers of transformers along with mandatory spares to Morocco, Algeria and Ethiopia during the period .....

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..... , BRC, Advance licence, Chartered Engineer's certificate etc., to show that the exports were made against the DEEC scheme; however, the adjudicating authority once again rejected the claim for conversion vide the present impugned order; hence this appeal. 2. We have heard both sides. We find that the appellants had submitted a certificate from the Chartered Engineer for consumption of the importe .....

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..... these transformers which are tailor made against specific requirement of customer, have unique Serial Numbers and cannot be interchanged with requirement of any other customer. The link between the imported goods and the export products is established as under :- Sl. No. Document relied on Reference Number and Date 1. Purchase order No. 105054 M 21 1023 dated June 24, 2002 from Morocco for 7 .....

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..... shed the trail through the purchase order placed by their customers and specified S. No. of the transformers exported under the shipping bills. The above is only one example of the link between the imported inputs and the export products. 3. The adjudicating authority has detected discrepancy in co-relation in respect of 4 shipping bills. However, all four pertain to export of spares of transfor .....

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..... ted duty-free material in the manufacture and clearance of final product. In the case of Kit Ply Industries Ltd. v. Commissioner of Customs, Mumbai [2003 (156) E.L.T. 1021], the Tribunal has also held that no Advance licence, actual use of the imported material in the export product is not required. Therefore, there is no requirement of physical incorporation of the imported duty-free materials in .....

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