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TMI Blog1998 (3) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... nce as mentioned in Appendix 6, List 8, Part I, Entry No. 481 of the Import-Export Policy, 1990-1993. The goods in this appendix are permitted to be imported by Actual User (Industrial). Actual User (Industrial) is defined in sub-para (3), para 7 as an industrial undertaking engaged in the manufacture of any goods for which he holds a valid licence or registration certificate from the appropriate Government authority wherever applicable. The department noted that, when the goods were imported, the importer was not in possession of a licence under the Drugs and Cosmetics Act to manufacture drugs and therefore form the view that the importer was not an Actual [user] (Industrial). Notice was issued proposing confiscation of the goods as import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he circumstances of the case he was inclined to take a lenient view that the imposition of penalty would be Rs. 25,000/- of the import. His order with regard to the notification is as follows : The subject imported goods referred to as Rifampicin-S in the subject Bill of Entry, shall be assessed with reference to the appropriate rate of duty applicable to Actual Users after depositing of the said penalty imposed in this order . 5. The department has appealed this order on two grounds. The first is that although the Collector had said that the importer was not an Actual User, he has not passed in orders with regard to liability to confiscation of the goods. The second is that the order of the Collector has extended the benefit of the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s licensed far much later by the Drugs Licensing Authority, Madhya Pradesh. Therefore, whether at the time of importation the importer had satisfied the requirement of being an Actual User (Industrial) or not, it cannot be disputed that before the goods were cleared, it had complied with the requirements that were necessary for considering to be an Acutal user (Industrial). The Collector has himself noted this. It is true that the Collector has not specifically said whether the goods are liable to confiscation and if so there has not fixed redemption fine. It is, however, evident that he intends to say that there is no case for ordering confiscation, although technically the goods may be liable to confiscation. 7. From this finding of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for manufacture of Rifampicin. There is also no dispute that with effect from 9th September, 1991 it was entitled manufacture for sale of Rifampicin from Rifamycin-S. The notification does not prescribe any time limit for the manufacture of the final product from the imported goods; nor does it require the production of end-use certificate to show evidence of manufacture within a specified date from the use of the terms the term when imported into India for the manufacture of Rifampicin , all that the notification requires that the Rifamycin-S must have been imported into India for the purpose of manufacture of Rifampicin. There is no dispute that this was the purpose of the goods imported nor is there any finding that the goods were u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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