2018 (6) TMI 706

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..... urther and the copper concentrate can be very well be adjusted against fulfilment of export obligation of SION C-1503 as clarified by the DGFT - matter remanded to the original authority only for the limited purpose of applying the clarification given by the DGFT in their letter dt. 23.11.2010 in respect of impugned goods - appeal allowed by way of remand. - Appeal No. C/365/2010 - 40556/2018 - .....

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..... letter to appellant dt. 01.01.2010 referring to this aspect and pointed out that in the SION C 1950 also, there is a specific Note on similar lines. The Deputy Commissioner inter alia conveyed that the copper in copper concentrate should only be cleared on payment of duty under the said authorization. Appellant filed an appeal with the Commissioner (Appeals) who vide an Order-in-Appeal No.39/2010 .....

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..... ded that in order to take care of this problem once and for all an addition may be made at the footnote to SION C-1950 and the SION C-1503 for giving effect to the above. Ld. Advocate submitted that in the circumstances, the objection raised by the Deputy Commissioner of Customs and upheld by the Commissioner (Appeals) is no longer valid. Ld. Advocate submitted a copy of the said clarification iss .....

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