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TMI Blog2019 (9) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... and 4.2.2 of FTP 2009- 14, from the whole of Customs duty leviable thereon as specified in the first schedule to the Customs Tariff Act, 1975. The appellant had claimed exemption for the import of Green Cardamom under the description of 'Relevant Food Additives' mentioned against Serial No. 2 of DFIA No. 0310734495 dated 15.05.2013 issued against export of Vegetable Pickles and covered under description of 'Flavouring Agent' mentioned under Serial No. 6 of DFIA No. 0310681621 dated 11.02.2012 issued against export of Biscuits. The department has raised objection against claim of the appellant for clearances of goods under DFIA Licence inasmuch as the original authority vide letter dated 10.07.2019 intimated that Cardamom is not mentioned in the Licence No. 0311073445 dated 15.05.2013 as Food Additives for FDA approved and Licence No. 0310681621 dated 11.02.2012 as Food Colour/Flavouring Agent/Flavour improvers and that as the appellant had not produced any evidence that cardamom has actual use in export order, the DFIA Notification cannot be extended and the appellant was directed to clear the imported goods under payment of duty. Being aggrieved by the denial of DFIA import benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Book also described the use of Green Cardamom according to which the Green Cardamom is used for Pickles and Biscuits. * Book of The Essential Oils written by Ernest Guenther, PH.D by Rober E. Krieger Publishing Company, Huntington, New York which describes the use of Green Cardamom. * Book of Cooking with Herbs and Spices. 4. With these authorities, he claimed that there is no doubt regarding use of Green Cardamom in the manufacture of Biscuits and Pickles, therefore, there is no reason to deny the benefit of DFIA. In support of his submission, he placed reliance on the following judgments: * Unibourne Food Ingredients LLP 2018 (364) ELT 254 (Tri.Hyd.) * Pushpanjali Floriculture Ltd 2016 (340) ELT (0032) (P&H) * USMS Saffron Co. Inc. 2016 (331) ELT 155 (Tri.Bom.) * Devoir Trading Ltd 2019-TIOL-2037-CESTAT-AHM * Shah Nanji Nagsi Export Pvt. Ltd 2019-TIOL-945-HC-MUM-CUS 5. Sh. L. Patra Ld. Assistant Commissioner (AR) appearing for the Revenue reiterates the findings of the impugned order. He further submits that the goods do not fall under specific ITC (HS) mentioned in the Licence which is significant, therefore, the benefit of DFIA was rightly denied. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, liver sausage, head cheese, pressed ham, pizza loaf, knockwurst, pork sausage, Braunsehweiger liverwurst as well as in mixed pickling spice blends and curry powder blends. Cardamom is also used commercially in ice cream flavouring, confections, baked goods, liqueurs and in some non-alcoholic beverages. The oil of cardamom is used in pickles, chewing gums, alcoholics beverages, pharmaceuticals syrups, and in many items listed for the spice. Because of the exotic nature of the aroma of cardamom is used in the American and French perfume industries for its unusual fragrance. Sweden imports 25% of India's production of Cardamom. Saudi Arabia is India's second largest customer. Cardamom gives the exotic flavour to the Bedouin coffee one finds in all of the new Eastern dues, the coffee pots are made of brass with extremely long pouring spouts into which are wedged a few cardamom seeds. As the coffee is poured it automatically extracts some of the unusual flavour from the seed." * Book of Cooking with Herbs and Spices: From the above consistence details of use mentioned in various books, there is no doubt that the Green Cardamom is used in making Biscuits and Pickles as Flav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export product in DFIA (Sorted Confectionary and Biscuits). Therefore, taking the ratio of said judgment in the present case also the description of relevant Food Additives/ or Food Flavouring clearly covers the Green Cardamom, therefore, it cannot be said that only because the specific name of Green Cardamom is not mentioned, the benefit will not be given. Similar issue was considered by Hon'ble Punjab & Hariyana High Court in the case of Pushpanjali Floriculture Ltd (Supra). 9. As regard the reason for denial that CTH is not mentioned in the Licence, we take support from the judgment in the case of USMS Saffron Co. Inc (supra), wherein the tribunal has observed as under: "6.1 The appellants' contention is that duty exemption criterion is only the description (and quantity) mentioned in the SION norms which is described in the DFIA as ITC heading 0900000. But even ITC(HS) Code is not a criterion to get the benefit under the FTP and Customs provisions as long as the item imported falls under the description of goods mentioned in the DFIA. We accept this contention as the goods mentioned in the DFIA are "food flavour". It is therefore undisputed that the appellant is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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