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TMI Blog2001 (4) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Gowri Shankar, Member (T)]. The respondent to this appeal imported sheets second or defective quality and claimed the benefit of Notification 204/92. The advance licence produced by it for clearance of the goods was issued to another person and transferred to the respondent. The Department was of the view that the sheets used in the exported product (which is not specified) we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partmental representative explains is that the fact of transfer of the licence by itself is insufficient to extend the benefit of notification to the goods imported by the transferee without showing the nexus between the imported goods and the exported goods. As the appeal itself says The transferability endorsed on any licence would only mean that the licensing authority is satisfied about the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaking furnished by the applicant on the licence to complete the export obligation is redeemed. Condition 7 of the notification provides that the material exempted from the notification shall be discharged of export obligation and no part thereof shall be disposed of in any manner before export obligation under the said licence has been discharged in full and the export proceeds realise. Condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to goods imported by any particular person. Therefore, for the notification to be admissible, it is not necessary to incorporate the condition in paragraph 8. The significance of paragraph 8 can then only be that it makes it clear that, where the export obligation has been fulfilled, the benefit of the notification can be allowed to be a transferee to a person to whom the licence has been transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no contravention of notification anyhow). So long as the goods were covered by the notification the transferee is not required to show that the goods of this type used in the manufacture of export product. We must note that on a somewhat different reasoning, the Tribunal in decision in Nitco Marble and Granite Pvt. Ltd. Anr. v. C.C. Nhavasheva Anr., 1996 (63) ECR 111 had come to this same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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