9911796707
TMI Blog1994 (2) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... avenous Solution in Asceptic Packing Form. For the production of Asceptic packing for Intravenous Solution, according to the appellants, a special plastic material known as "LUPOLEN 3020 D" Grade of Low Density Polyethylene (LDPE) is fed in the Form-Fill and Seal Form Machine which produce Intravenous Solution in Asceptic Packaging Form. Since LDPE is not available in India the appellants imported the same under Bill of Entry No. IGM/Item-2655/157 and 2702/291 and filed Bill of Entry No. 6976 dated 18-12-1990 and 8388 dated 21-12-1990 for clearance of the goods claiming benefit under Notification No. 171/90-Cus., dated 16-5-1990, as amended and submitted the copy of the Drug Licence No. G/648 dated 15-3-1991 but the Assistant Collector of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no dispute with the said licence under the drug manufacturing licence was obtained and produced before the clearance of the subject goods and further that the appellants were entitled to the benefit of the Notification in question. Continuing further he submitted that the appellants obtained the requisite licence, during the process of importation, which according to him begins at the moment the ship enters the territorial waters of India and ends when the imported goods are cleared through customs. Elaborating on his submission he submitted that since the appellants are engaged in the business of manufacture of Intravenous Solution in Asceptic Packing Form, they imported a very sophisticated machine called "Form-Fill & Seal Machine" fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Collector. But, as aforesaid, he denied the benefit of said Notification holding that at the time of importation of subject goods the appellants were not holding the Drug Manufacturing Licence. It was vehemently contended by him that the expression "at the time of importation" used in the said Notification No. 171/90 - Cus. means "before the goods are cleared out of customs charge". To support his contention he cited the following cases :- (1) Empress Mills, Nagpur v. The Municipal Committee, Wardha, AIR 1958 SC 341. (2) N.K. Bapna v. Union of India, 1992 (60) E.L.T. 13. (3) K.R. Ahmed Shah v. Additional Collector of Customs, Madras & Others, 1981 (8) E.L.T. 153 (Madras). (4) K. Jamal Co. v. Union of India, 1981 (8) E.L.T. 162 (Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of duty on the date they reached the territorial waters of India and continued to be so till the date of clearance. 7. Regarding the alternative plea of the appellants that highly technical view in the matter should not be taken as the appellants, though later, have fulfilled all the conditions of the Notification, he submitted that the Notification is to be construed strictly. 8. Considered. Although the authorities below, as aforesaid, have denied the benefit of the said Notification No. 171/90-Cus. dated 16-5-1990 solely on the ground that at the time of importation of the subject goods the appellants were not holding the Drug Manufacturing Licence as required under the Notification No. 171/90-Cus., though, there is no dispute tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Directorate General of Technical Development. This appeal was allowed by this Tribunal observing as follows :- "6. The only ground on which the appellants' claim for refund had been rejected is that they had not applied for NMI Certificate before the shipment of the goods, otherwise there is no dispute that the appellants and the goods are entitled to benefit of Notification in question. Considering the entire facts and circumstances of the case, the Bench feels that a highly technical view in the matter should not be taken as the appellants though later have fulfilled all the conditions of the Notification. In this view of the matter, the appellants' appeal deserves to be allowed." The same view was reiterated by this Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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