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TMI Blog2019 (1) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... been made against the advance licence for annual requirement in terms of paragraph 4.1.7A of the Export and Import Policy, the importer is exempt from the whole of the duty of Customs leviable thereon as specified in the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act only and the said notification does not exempt the importer from the levy of anti-dumping duty. Further more, Notification No. 56/2003 was issued on 04.01.2003 and it is not an amendment to Notification No. 43/2002 which deals with a separate category of imports namely against advance licence issued in terms of subparas (a) and (b) of paragraph 4.1.1 of the Export and Import Policy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s when the claim made by the appellant itself was that they are otherwise entitled to the benefit of Not.No.43/2002 in respect of the imports made by them, notwithstanding the fact of existence of Not.No.56/2003, which notification was claimed by the appellant only as superfluous and not an substitute of Not.No.43/2002? 2. Whether the Tribunal, while accepting para 4.1.1 of the FTP to cover all advance licences, was correct in treating licenses granted for annual requirement under para 4.1.7A as a separate license for the reason that its objective is specific to deal with annual requirement, so as to treat it differently from the license contemplated under para 4.1.1 of FTP, overlooking the fact that all licenses admittedly originates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be issued for physical exports to a manufacturer exporter or merchant exporter tied to supporting manufacturer(s) for the import of inputs required for the export product. Paragraph 4.1.2 deals with advance licence issued for duty free import of inputs, as defined in paragraph 4.1.1 subject to actual user condition. Such licences are exempt from payment of basic customs duty, additional customs duty, anti-dumping duty and safeguard duty, if any. Even in paragraph 4.1.2, an exception has been carved out in respect of advance licence for deemed export and it states that such deemed exports shall be exempted from basic customs duty and additional customs duty only. Thus, in case of deemed export, there is no exemption from anti-dumping dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent issued another notification bearing Notification No. 56/2003- Cus dated 01.04.2003. This notification exempts materials imported into India against an Advance License for Annual Requirement with Actual User Condition in terms of paragraph 4.1.7A of the Export and Import Policy from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, and from the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act, subject to the following conditions mentioned in the Notification. As noticed above, the assessee secured licence under the category of 'Advance licence for annual requirement'. The assessee's claim is that they are entitled to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 01.04.2003 as amended for Advance Authorization for Annual Requirement needs amendment for allowing exemption from Anti-Duping Duty as well, in line with Foreign Trade Policy Provisions. With the above said observations, the Deputy Director General of Foreign Trade requested the Department of Revenue to consider appropriate amendment in the customs Notification No. 56/2007 about exemption of Anti-dumping duty for Advance Authorization for Annual Requirement also. 10. It is not in dispute that pursuant to the said communication dated 02.09.2008, the Ministry of Finance has not amended the Notification No.56/2007 and the same stands as such. In the light of the said position, if the imports have been made against the advance licence for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, the Hon'ble Apex Court has held that the interpretation of an exemption notification should lean in favour of the Revenue. Therefore, we do not agree with the contention advanced by the learned counsel appearing for the assessee that the licences issued under paragraph 4.1.7A is in fact the licence in paragraph 4.1.1. This submission is based on the interpretation given by the Deputy Director General of Foreign Trade. In any event, we cannot substitute words in an exemption notification, more particularly, when the exemption notification No.56/2003 specifically states that it pertains to advance licence for annual requirement with actual user addition issued in terms of paragraph 4.1.7A of the Export and Import Policy. 12. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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