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TMI Blog2019 (1) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... R) for the Appellant Shri. A. Sheerazi, Advocate, Shri. A. Malhotra, Advocate for the Respondent ORDER Per Bench : Facts of the case are that the respondent had imported goods declared as Off Grade Copper Cathode under Advance Authorization for Annual requirement No. 0310642197 dated 13.07.2011 claiming benefit of Notification No. 99/2009-Cus. dated 11.09.2009. 2.1 The Department took the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligible to import "Off Grade Copper Cathode" under the Advance Authorization; that there is no restriction in the licence for import of such "Off Grade Copper Cathode". The Commissioner (Appeals) also took note of the Clarification dated 28.06.2012 issued by the DGFT, New Delhi, which inter alia informed that the Customs could should not have any objection to allow clearances of the "import consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs that an application in Aayat Niryat Form with documents specified therein has been submitted to the DGFT. 4. On the other hand, on behalf of the respondent, Ld. Advocates Shri. A. Sheerazi and Shri. A. Malhotra made a number of submissions which can be broadly summarized as under : (i) Off Grade Copper Cathode has much higher impurities and cannot be compared to A Grade Copper Cathode ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also allowing import of Off Grade Cathode with 2% wastage for export of Copper Cathode/Continuous Cast Copper Wire Rod. 5. Heard both sides and have gone through the facts of the case. 6.1 The first issue in dispute concerning eligibility to import Off Grade Copper Cathode has been more than clarified by the DGFT vide their letter dated 07.05.2013 which inter alia gratifies the import of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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