9911796707
TMI Blog2012 (10) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... an Lever Limited ('HLL' for short) obtained 20 advance licences under the DEEC scheme for the manufacture and export of perfumed glycerin soap (Pears). They imported inner cartons for packing of the said soaps duty-free. The investigation conducted revealed that they had imported the said inner cartons under 9 Bill of Entries and under six advance licences, namely, advance licence No. 1525455 dated 14-6-1993; No. 3498941 dated 4-5-1994; No. 3493602 dated 18-4-1995; No. 3206078 dated 23-6-1997 and No. 3207626 dated 2-2-1999. In respect of the said licences it was found that they had imported excess quantity of cartons and did not utilise the same in the packing of goods exported. The taxable value of such cartons amounted to Rs. 64,89,997/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11750 MTs. of Pears soap and they were permitted to import 11.31 crore number of cartons. However, they imported only 9.10 crore number of cartons out of the said entitlement and exported 9,88,13,089/- number of finished products. The excess cartons imported against the previous licences were used for export against subsequent licences and they have fulfilled the export obligation in respect all the 20 advance licences and have obtained export obligation discharge certificates from the licensing authorities. The learned counsel further submits that the cartons were export specific and they bore legends and details which are specific to the country of export and not a single carton could be or was used for the domestic market and the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d material in the manufacture and export of the finished product as required under those licences. Further the customs notifications under which the goods have been imported themselves permit a manufacturer-importer to use the excess imported material in the manufacture and sale of other goods after fulfilling the export obligation. Inasmuch as the export obligation have been fulfilled and the cartons have been used in the manufacture of export product, no violation of the terms and conditions of the exemption notification has been committed. Thus, we find that the duty demanded and confirmed by the department is merely on technical grounds without any legal basis or substance. Inasmuch as the appellant has utilised the imported cartons in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
