9911796707
TMI Blog1998 (1) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. By this reference application, the Commissioner has submitted that the following points of law arise out of the Tribunal s Final Order No. A/637/97-NB, dated 30-5-1997 :- When exempted materials are used in the manufacture of resultant products cleared for export under bond without payment of duty against Advance Licence issued under Import Control Order, 1955 for replenishment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents in their AR-4/Bill of lading had marked export under DEEC/under para 347(1) of the Hand Book Export procedure. He submits that the Advance Licence under DEEC scheme is issued to registered exporters for import of duty exempt materials for export of the resultant products or replenishment of the materials which had gone into the production of the resultant products already exported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that Notification No. 159/90-Cus., dated 30-3-1990 as per clause (d) provided that the exempted material are to be utilised for the manufacture of resultant product so exported. He submits that the benefit of proviso to Rule 57F(3) to the resultant products cleared under bond without payment of duty and in the manufacture of which the duty paid inputs were used, is not the issue in dispute be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point of law arises in the instant case and, therefore, prays that the reference application may be rejected. 4. Heard the submissions of the both sides. Perused the case law. We find that Modvat credit is admissible to the respondents under the Central Excise Rules whereas the duty of customs is leviable under the Customs Act. We also note that the two Acts are distinguishable and self-contain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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