9911796707
TMI Blog2025 (1) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... that the description, value and quantity of materials imported are covered by the authorization, and the authorization is produced before the proper officer at the time of clearance. Certain additional restrictions are in place in respect of products specified in paragraph 4.32.3 of the Handbook of Procedures (Vol. I) of the Foreign Trade Policy (FTP). The SION category does not find any mention in the authorization at all. It is true that the export item name which is set out in a separate table titled "item(s) details" is identical to the description of the SION Category C969. However, the category code itself finds no mention in the authorization. Further, if anything, the category restriction is relevant only to the goods exported. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... er SION category C1059 by utilizing this transferrable DFIA license? 5. We have heard Shri Rohan Muralidharan, Ld. Advocate for the Appellant and Shri Anoop Singh, Ld. Joint Commissioner for the Respondent. 6. The exemption from Customs duty in respect of imports against DFIA licences are governed by Notification No. 98/2009--Cus dated 11.09.2009. To the extent relevant, this notification stipulates that the exemption shall be granted provided that the description, value and quantity of materials imported are covered by the authorization, and the authorization is produced before the proper officer at the time of clearance. Certain additional restrictions are in place in respect of products specified in paragraph 4.32.3 of the Handbook of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords of the authorization themselves contemplate. 8. Further, Circular No. 46/2007 dated 20.12.2007 of the CBEC indicates that it is only in respect of product specified in paragraph 4.55.3 of the Handbook that a correlation of technical characteristics, quality and specification of the inputs with the export products is required to be established. The circular goes so far, as to say that such correlation is not required to be established in other cases unless the SION prescribe the same. We find that the goods imported and exported (which are presently under consideration) by the Appellant do not fall in any of the categories listed in paragraph 4.55.3 of the handbook. To the same effect is Circular No. 50 (RE--08)/2004--2009 dated 06.01. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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