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TMI Blog2023 (11) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has relied upon two technical opinions of IIT, Kharagpur. The one opinion dated 23.02.2023 confirms that Olive Oil can be considered for usage in edible purpose like cooking, in salads and in the preservation of food like specific pickle items , the other opinion dated 05.09.2023 inter alia confirms that It may be seen from the above referred list of edible vegetable oils the consumers are free to choose the fats and oils as per easy availability and affordability for the consumption in food as well as baked products such as biscuits/cookies/crackers and savoury items. In view of the potential health benefits of different olive oils on account of its composition as the richest source of monosaturated vegetable oil alongwith its mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is made by the appellant. Appeal allowed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Prakash Shah Mihir Mehta, Advocate for the Appellant Shri R R Kurup, Superintendent (AR) for the Respondent ORDER The instant appeal is filed by M/s. Frunuts Exim LLP (the appellant herein) against an order passed by the Commissioner of Customs (Appeal) vide impugned Order-in-Appeal No. MUN-CUSTM-000-156-23-24 dated 27.09.2023. 1.1 Briefly stated facts of this case are that the appellant imported Extra Virgin Olive Oil and claimed exemption from basic customs duty under DFIA Scheme as per Notification No. 25/2023-Cus dated 01.04.2023. The exemption was sought under DFIA No. 3111002557 dated 10.08.2023 covered by the descr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2019. In the said case, it is pointed out that the issue raised by the department was that specific name of Green Cardamom is not mentioned in the list of inputs, hence unless actual use in the export product is established, the appellant was not entitled to claim DFIA benefit. This Tribunal inter alia held that the description 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 mentioned, the benefit will not be given. 2.1 He further submits that as regards reason for denial that CTH is not mentioned in the license, the Hon ble Tribunal relied upon the order passed by the Tribunal in the case of USMS saffron, inter alia, held that it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r packs and therefore DFIA benefit is not available to the appellant. 4.1 After considering the submissions of both the sides and perusal of the record, we find that the issue is squarely covered by several judgments of this Tribunal in identical cases. In this regard, we fully agree with the submissions made by the Ld. Counsel for the appellant that the three issues raised by the revenue is fully covered by the Order by this Tribunal in the case of Pace Ventures Ltd., Therefore, we find that there is no justification in remanding back the matter to the lower authorities since the issue stands concluded by the aforesaid judgment of this Tribunal. 4.2 In view of the above, we further proceed to decide the appeal itself. 4.3 The Learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SION E-126 does not mention ITC(HS) Numbers. We fully agree with this contention that neither SION, nor provisions of the foreign trade policy and hand book of procedures or the customs notification stipulates any such condition to claim DFIA benefit under Custom Notification No.25 of 2023 as held by this Tribunal in several judgments. 4.6 Coming to other merits of the case, we find that the appellant has relied upon two technical opinions of IIT, Kharagpur. The one opinion dated 23.02.2023 confirms that Olive Oil can be considered for usage in edible purpose like cooking, in salads and in the preservation of food like specific pickle items , the other opinion dated 05.09.2023 inter alia confirms that It may be seen from the above referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has relied upon the judgment and order of Bombay High Court in the case of Shah Nanji Nagsi Exports Pvt. Ltd., Vs. UOI 2019(367) ELT 335 (Bom) , whereby, under Para 13 of the order, it was inter alia held that Basically, DFIA is post export scheme in which exporter has to first export goods and after realization of proceeds, exporter has to make an application to the authority, who after verification, grant DFIA certificate which is transferable. Therefore, there is no actual user condition inbuilt under the scheme . 4.10 The aforementioned decision has been followed by the Allahabad High Court (Lucknow) Bench in the case of Sachin Pandey vs. UOI reported 2020(371) ELT 34 (All). 4.11 As regards the objection of the revenue that the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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