9911796707
TMI Blog1989 (1) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. - This appeal is directed against the order of the Collector of Customs Central Excise, Kandla Free Trade Zone, bearing No. FTZ/Cus/IMP/83-84/1979 dated 21-3-1984. 2. The brief facts necessary for the disposal of this appeal can be stated as below: 3. The appellants, who have set up their unit for export production of Lipstick and cosmetics in the Kandla Free Trade Zone imported s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is specifically applicable to the actual users located in the respective Free Trade Zones for the import of goods including Capital Goods. He maintained that so long as the Development Commissioner is satisfied that the machinery imported is meant for the purpose of production in the unit which has been approved in the Zone, they will be covered by Appendix 21. He also took us through the procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appendix 10. According to Appendix 10, only Capital Goods figuring in Appendix 2 can be imported under O.G.L. Since the goods imported do not figure in Appendix 2 the Collector was justified in ordering confiscation. 6. Shri Gupta, however, contended that the categories of importers are specified in Appendix 2 itself. Hence the units in the Free Trade Zone cannot come under the various categorie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported. This is the only prohibition given in that OGL Appendix 21. This prohibition, in our view only refers to prohibition or regulation affecting import under various other acts they are required to comply with. It cannot be taken to mean that they are bound by the list of Capital Goods referred to in Appendix 2. If it were so, reference to Appendix 10 or Appendix 2 should have been made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious categories of importers which are specified in Appendix 10 itself. Hence we are unable to appreciate the argument of Shri Mondal that para 230 includes the imports made by the units in the Free Trade Zone as a category. In this view of the matter and taking note of the positive findings of the Collector that the goods are meant for export production in the approved unit, we do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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