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TMI Blog2015 (10) TMI 2262X X X X Extracts X X X X X X X X Extracts X X X X ..... to job worker under provisions of Notification No.214/86 and were cleared on payment of Central Excise duty – Revenue contends that notification prohibits goods to be transferred or sold thus notification has been violated – Contravention of provisions of FTP as goods imported should be for own use. Held That:- Goods were sent to job worker under terms of Notification No.214/86-CE and a list of job workers were also submitted to the Central Excise authorities - There is no transfer of imported plastic granules as appellant is sending plastic granules to job worker and buyer is purchasing plastic films - Appellants are eligible for availing CENVAT Credit and interest and penalties are liable to be set aside - Confiscation of goods and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of the Customs notification, there was no prohibition for sending the goods imported to job worker for manufacture of final goods. He points out that they had sent the goods to the job worker under the provisions of Notification No.214/86 and followed the procedures thereof. They had cleared the final goods on payment of applicable Central Excise duty. He contended that there is no violation of the provisions of the notification and therefore, the impugned Order-in-Original is not sustainable. He also drew our attention to the Foreign Trade Policy and the written submissions filed. 3. On the other hand, the learned Authorised Representative for the Revenue strongly contested the submissions of the learned Counsel. In additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.32/2005-Cus, dt.08.04.2005. 5. For better appreciation of the provisions of the notification, the relevant portion of the Notification No.32/2005-Cus., is reproduced below:- Exemption to imports against a duty credit certificate issued during 2004-05 under Target Plus Scheme In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts goods when imported into India against a duty credit certificate issued under the Target Plus Scheme in accordance with paragraph 3.7 of the Foreign Trade Policy (hereinafter referred to as the said certificate) from, - (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme, subject to various conditions. Condition No.3 is relevant in the present case. The proviso to Condition 3 is applicable to the merchant exporter. It is not applicable to the Appellant who is a manufacturer exporter. Therefore, the Condition 3 as is relevant to the Appellant is that the imported goods shall not be transferred or sold . It is observed that the Appellants have sent the imported goods to their job workers for manufacture of the final products, and the title and the ownership of the goods remained with them during the said dispatch of the imported goods to the job worker. Moreover, the said goods were sent, following the established procedure under Notification No.214/86-CE(NT), dt.25.03.1986. 7. The Public Notice 113 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xure mentions about listing of job workers for conversion of permitted imports into possible resultant products, when imports are made for own use . It further states that the job workers can be used for conversion of imports permitted under the scheme into possible resultant products. Therefore, it is clear that own use also means use by utilizing the facilities of job worker . It is also observed that the Customs notification does not prohibit processing of the imported goods into finished final goods by the job worker. It is also seen that when imported plastic granules were sent to various job workers for conversion into plastic films/sheets, necessary permissions were obtained from the jurisdictional Central Excise authority (under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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