9911796707
TMI Blog2003 (3) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The appellant had imported certain goods by post parcel No. 56356/96 of Postal Appraising Department (hereinafter referred to as PAD) and had declared the goods to be samples and sought their clearance duty free under DEEC scheme. The Assistant Commissioner, Postal Appraising Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t covered by Notification Nos. 203/92 and 204/92 and the appellants have not disputed/controverted that the goods are samples. (ii) Condition (vi) of Notification No. 203/92 and condition (vii) of Notification No. 204/92, specifically states that the exempt material should be utilized in discharge of export obligation. (iii) both notifications specify the Seaports and ICD s through wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard against limitation of time. They have filed to do either. Hence this appeal. 3. After hearing both sides and considering the material on record it is found : (a) The appellant has admitted that Notifications 203/92 and 204/92 do not stipulate PAD as one of the channels for importation of the goods. However they contend that, that could not be reason for not allowing to condone it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said goods were sent free of cost which were to be returned to the sellers after completion of the order. This claim of the appellants in itself, to our mind, would establish that the goods in question were not raw material or inputs used in relation to the manufacture of goods to be exported under the DEEC Scheme. The claim under DEEC scheme is therefore requires to be rejected. (b) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red are checked by these measuring instruments and are therefore to be exported, cannot be considered to be material permissible to be cleared under DEEC scheme. The question of applicability of advance licence produced is therefore not required to be determined in the facts of this case. The appeal is therefore found to be bereft of merits and is dismissed. 4. In view of our findings, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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