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TMI Blog2003 (3) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... Bs/E on 7-11-85 for clearance of Dodecyl Benzene under REP licence No. 3079561 dated 29-9-84 and Automatic supplementary licence No. 1989052 dated 28-3-1985. The licences were valid for import of items mentioned in Col. 4 read with Col. 5 against product group D. 2.1(ii) of Appendix 17 of AM-85 Policy with face value restrictions if any provided therein. The end product was leather and rubber footwear. The REP licence dated 29-9-84 also bore the following endorsement : This licence will also be valid for import of items permissible under sub para 138(13)(ii) for a value of Rs. 2,47,650/-. The value of a single item not to exceed Rs. 2,47,650/- under para 138 of Import Export Policy 1984-85 and shall be separately as per App. 3-A 5-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed a penalty of Rs. 50,000/-. Hence these appeals. 4. We have heard Shri Anil Balani, Advocate for the appellants and Shri Uma Shankar, SDR for the department. 5. In the case of REP licence para 138(1) of the Import Policy AM 1984-85 is relevant. This para reads as under :- 138(1) REP licences issued to manufacturer exporters, against their export of select products manufactured by them, will be valid within their overall value, for import of items of raw materials, components, consumables, spares and packing materials as are related to the products exported or manufactured by the exporters concerned whether manufactured in the same factory as the one from which the goods were exported or some other factory of the same manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the goods exported is wide enough to cover the imported item. The manufacture of footwear starts from preparation of leather. Since, admittedly, Dodecyl Benzene is used for degreasing the leather, it is to be treated as related to the product exported. 7. We note that in the case of Collector of Customs v. Agarwal - 1996 (87) E.L.T. 336 (S.C.) the Apex Court extended the benefit of Notification dated 10-11-79 to stamping foils in the form of rolls or pieces thereof which had to be attached to the footwear by heating and pressing, by treating them as buckles and other embellishments for footwear covered by the Notification. We also note that in the case of Collector of Customs v. Chaganlal and Sons [1996 (88) E.L.T. 310 (S.C.)] PVC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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