9911796707
TMI Blog2019 (4) TMI 1711X X X X Extracts X X X X X X X X Extracts X X X X ..... ce authorization issued under Para 4.7 of HBP. In the instant case the committee has clarified that any change in the ITC (HS) Code has no bearing on the benefits to be given under advance authorization issued under Para 4.7 of HBP. In this circumstance, the amendment made to the license will have a retrospective effect and the benefit of the notification cannot be denied on the ground that the classification of the goods did not match the classification specified in the advance license as long as the description of the goods matches with that prescribed in the license. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 452 of 2009 With 453 of 2009 - A/10707-10708/2019 - Dated:- 25-4-2019 - MR. RAMESH NAIR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-woven polyester fabrics sandwiched between compounded PVC layer and PVC film containing 9.3% of non woven polyester fabrics and balance PVC which according to the examiner met the requirement of goods falling in CTH 39 of the Customs Tariff Act. The Revenue sought to classify the goods under heading 39204900. Revenue alleges that the license issued to the appellant permitted import of only goods falling under heading 59031090 whereas the goods imported by the appellant were classifiable under heading 39204900. The Revenue sought to deny the benefit of exemption notification on the ground that the goods imported by the appellant are not covered by heading prescribed in the license. The appellant thereafter approached to DGFT authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the heading 59031090 mentioned in the license. Though the license has been amended, the Revenue rejected the amendment on the ground that such amendments did not have retrospective effect. The Revenue has relied on the decision of the Tribunal in the case of Square D. Textiles Exports Limited (supra) and the decision of Hon'ble High Court of Punjab Haryana in the case of Vikrant Overseas (supra). 5.1 It is seen that SION norms did not prescribe any heading against the description of the goods. A perusal of the notification 93/2004-Cus also shows that there is no mention of sub-heading or heading against the goods permitted for import against license. Ld. Counsel has argued that the classification of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th for Uppers (Non Woven/Woven /Knitted/Laminated with PVC/PU) and Synthetic cloth for Insole (Non Woven/Woven/Knitted/Laminated with PVC/PU) are to be used for Uppers Insole of the export product Synthetic Slippers/Sandals with PU Sole of all sorts irrespective of ITO (HS) Code, It has been observed that description of import item was classified under ITC (HS) Code 5903 10 90 with effect from the date of issue of the advance authorization. It was observed that in this case, the S1ON permitted the import item as per Bill of Entry and description covered under ITO (HS) Code 5903 10 90. The sample submitted by the firm has a clear view that item s description allowed under SION at S.No.A-3541 are classified under ITC (HS) Code 3920 49 00 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Overseas (supra) on the ground that license was amended with a clear intention of having a retrospective effect. In the instant case the committee has clarified that any change in the ITC (HS) Code has no bearing on the benefits to be given under advance authorization issued under Para 4.7 of HBP. In this circumstance, we hold that amendment made to the license will have a retrospective effect and the benefit of the notification cannot be denied on the ground that the classification of the goods did not match the classification specified in the advance license as long as the description of the goods matches with that prescribed in the license. 6. In view of the above, appeals are allowed. (Pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
