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TMI Blog1995 (11) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... nished below : S. No. Appeal No. Licence No. DEEC Book No. 1. 2. 3. 4. 1. C3/3109/90-NB 3162789 14-1-1988 002585 14-1-1988 2. C/44/91-NB 1969978 11-8-1986 016183 15-9-1986 3. C/51-92-NB 3194456 18-7-1988 002872 18-7-1988 4. C/52/92-NB 3339183 14-2-1989 006417 14-2-1989 5. C/53/92-NB 323223 19-5-1988 002776 19-5-1988 Imports Export obligaton Export obligation fulfilled Duty demanded penalty Rs. 5. 6. 7. 8. Zip fast- eners (31-32 cm) 1 1. lakh pair 62, 60, 000 cm 61,34,800 (nett after deducting 2% wastage 1.5 crores 1 lakh pair Rs. 2.13 crores (10.5 - 32 cm) 61,92,224 + (57,424) 7,71,502 Zip fasteners (2.50 lakh pairs (14-36 cm) 1,31,20,000 1,26,57,600 3 crores 2.5 lakh pairs Rs. 4.38 crores (8.5 - 36 cm) 1,23,72,416 (-4,85,184) 10,54,213 Zip Fasteners 2 lakh (8-34 cm) 1,09,32,000 1,07,13,360 3 crores 2,00,252 pairs (Rs. 4.08 crores) (8.5 - 36 cm) 1,16,43 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular makes it clear in the last paragraph that pending cases may be decided keeping the above principle in view. This circular is applicable to this appeal also as the advance licence No. 3162789 dated 14-1-1988 was issued under production programme only as seen from the copy of the application for licence. In the case of Collector of Customs New Delhi v. M/s. Tryshoera India P. Ltd. final order No. A/364/95-NRB, dated 28-4-1995, the Tribunal accepted the plea of the exporters that they had actually used the quantity of zips in question in the manufacture of their resultant export products, even though zip fasteners of 17cm. size were exported against import of zip fasteners of 22 cm. Therefore, the Commissioner of Customs is directed to reconsider the appeal on the basis of this circular without insisting on the matching of the sizes imported and exported, since the aforesaid circular makes it clear that the sizes exported can be different from the sizes imported. In other words, sizes exported may be longer or shorter than the ones imported and it is sufficient if the total length of the zips imported subject to wastage of 2% is accounted for by exports. The remand has been neces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in length available was 1,07,13,360 cms. The actual quantity exported is 1,16,43,712 cms (8.5 - 36 cms) Thus there is an excess export of 9,30,352 cms. Regarding size, it can be extended by 1.2 cms vide certificate dated 9th October 1990 of Northern India Chamber of Footwear Exporters. The Additional Collector of Customs has indicated the total length of zip fasteners imported as 54,66,000 cms. taking the requirement of zip for each pair and not for each piece. Consequently the Additional Collector of Customs has indicated as half the quantity imported and half the quantity exported. Even then, the Additional Collector has indicated that it is not understood how the exporter has claimed excess export of 4, 65,176 cms. As already stated, the appellants were required to export leather boot uppers fitted with zip fasteners and they were obtaining advance licences under the production programme on a continuous annual basis. Consequently sufficient quantity of imported zip fasteners was available with them to meet export commitments. There cannot be any objection in having indicated excess shipment against same advance licence than what is required to be fulfilled as export obligation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted to the extent of 3,13,816 cms. which can be adjusted against the excess exports as held in para 6. The Commissioner is directed to reconsider this appeal in the light of the above observations. 9. Appeal No. C/53/92-NB. -In this case, the Additional Collector of Customs has again held that the Ministry s circular dated 25-3-1991 is not applicable on the ground that zip fasteners imported were 20 cms (30,000 pieces) and 35 cms (29,200 pieces) whereas the exports were of 30 cms only. The Additional Collector has concluded that 20 cms size will not suit for the export of 30 cms size. In this connection the circular clearly lays down in para 2 thereof that condition of size to size co-relationship is relaxed in respect of zips imported against licences issued under production programme. In the last paragraph of the circular an example has also been given that against import of 15 cms and 30 cms zip fasteners, it has been clearly stated that zip fasteners exported can be of sizes different than 15 cms/30 cms. This obviously means that there is no objection in adjusting export of larger size zip fasteners against import of smaller size of zip fasteners so long as the total length ..... X X X X Extracts X X X X X X X X Extracts X X X X
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