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TMI Blog2014 (5) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... is in the condition precedent of the Notification that the respondent are required to import raw material first and same is to be used in manufacture of the resultant product. Therefore the respondents have fulfilled the condition of the Notification 93/2004 and 94/2004 as they have already discharged the export obligation and EODC has been issued by D.G.F.T. In these circumstances, we hold that the respondents are entitled for benefit of the above said notification - Decided against Revenue. - C/299-301/2010-Mum - Final Order Nos. A/1174-1176/2013-WZB/C-I(CSTB) - Dated:- 14-5-2013 - Shri Ashok Jindal, Member (J) and S.K. Gaule, Member (T) Shri Amand Shah, Additional Commissioner (AR), for the Appellant. Shri T. Viswanathan, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said license and material shall not be transferred or sold to any other person. Therefore, the raw material which was required to manufacture of resultant product cannot be sold in the domestic market. As the respondent has violated the condition of the Notification, therefore the impugned order is to be set aside. 4. On the other hand, Shri T. Viswanathan, learned Advocate submits that in this case the respondent have procured indigenous raw material and manufacture the finished goods i.e. zinc dross which were exported. On exportation of the said goods, they got advance license to import raw material duty-free. Therefore, as per the condition No. 2 of the said Notification, where the imports take place after fulfilment of export obl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fulfilment of export obligation then resultant product is to be exported. Therefore it specifies that if the resultant product is exported first and advance license obtained later on for duty-free import of the raw material that does not bar the respondent to clear the goods in DTA. Further we do agree with the arguments advanced by the learned Counsel that for duty-free import of the raw material the assessee is not required to export resultant product twice. The Board s Circular No. 4/93, dated 4-9-1993 clarified that word required does not mean that goods imported must be physically incorporated in the export product as export product could be manufactured from inputs procured outside the DEEC scheme. However, the goods should be those ..... X X X X Extracts X X X X X X X X Extracts X X X X
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