9911796707
TMI Blog1999 (11) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... condition precedent to attract applicability of Notification No. 13/81. Same is the inference which flows from the provisions contained in paragraphs 24, 25, 26 and 31 of the Policy. Para 172 of the Policy makes it legal to re-import after repairs abroad the machinery and equipment exported specifically for the purpose of repairs and also allows release of foreign exchange payment for the purpose. Both these things may not have been permissible but for para 172 of the Policy. This is the only effect of para 172. Reliance on para 172 so as to link the Policy with Notification No. 13/81 is misconceived. Para 159, while permitting conversion of an existing DTA into EOU, specifically excludes any concession in duties and tax (under the Policy) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is entitled to benefit of Notification No. 13/81 read with Export-Import Policy, 1992-97 (hereinafter 'Policy', for short), 2.Export and Import Policy 1992-97 announced certain benefits and privileges to 100% export oriented units (EOUs). Vide order dated 9th June, 1992, the Government of India declared the appellant a unit entitled to facilities and privileges admissible under the 100% export oriented scheme by permitting the conversion of the appellant from existing domestic tariff area (DTA) into 100% EOU at Munnar in the State of Kerala for the manufacture of instant tea powder and aqueous tea aroma (by-product) upto the specified capacity. This decision of the Government of India entitled the appellant to import additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be imported without a licence. Admittedly, the appellant does not fall in any of such categories. Para 26 provides that any other second hand capital goods (i.e. other than those specified in para 25) may be imported in accordance with a licence issued in that behalf, Para 31 permits imported capital goods or parts thereof being sent abroad for repairs and re-imported but subject to certain specified conditions. Para 159 permits conversion of an existing domestic tariff area (DTA) unit into an EOU. It is specifically provided -"no concession in duties and tax shall, however, be available under the scheme for plant, machinery and equipment already installed". Para 172 allows the units to re-import, after repairs abroad, machinery equipm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f has been taken by the appellant. A perusal of Import-Export Policy 1992-97 and Exemption Notification No. 13/81 clearly shows that the benefit thereof was not available to the appellant in the case at hand. The machinery parts exported for repairs and re-imported thereafter did not require any licence for the import of the goods, which licence is one of the condition precedent to attract applicability of Notification No. 13/81. Same is the inference which flows from the provisions contained in paragraphs 24, 25, 26 and 31 of the Policy. Para 172 of the Policy makes it legal to re-import after repairs abroad the machinery and equipment exported specifically for the purpose of repairs and also allows release of foreign exchange payment for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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