9911796707
TMI Blog2003 (11) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... isallowed, the Appellants being aggrieved parties are eligible to file Appeal against such order. It has not been disputed by the Revenue that both the Appellants have exported sanitary-wares and the same is covered under DFRC Schedule against Standard Input-Output Norms (K-74) of the Handbook of Procedures, Vol. II. In the Norms against Export Item 'Sanitary-ware' - it is mentioned that Import Items are (1) Zirconium Silicate/Opacifier and (2) Ceramic colours or White prepared pigments. The Norms also specify the quantity of Import Item which is allowable. A perusal of both the Circulars, referred to by the learned Advocate, reveals that the Government has allowed conversion of free Shipping Bills into Advance licence/DEPB/DFRC/Dra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to avail benefit of DFRC in respect of their exports which has been refused by the Customs Authorities as the Certificate from Central Excise officers listing the inputs used in the manufacture of the export product was required; that in these circumstances they were forced to file free Shipping Bills; that the Board, under Circular No. 6/2003, dated 28-1-2003 has clarified that in all those cases, where the exporters were not allowed to file Shipping Bills under a particular export promotion scheme and had to export goods against free Shipping Bills, conversion of Shipping Bills would be allowed by the Commissioner subject to the following conditions - (i) On the basis of the export documents the fact of used inputs was specifically pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 492 (T) that "the Collector's Order, without considering this Board's Circular is bad in law. It is well-settled now. The Department cannot argue against the Board's instructions"; that there is no dispute that the sanitary-wares were exported; that as per the Standard Input-Output Norms, Zirconium Silicate/Opacifier is allowed to be imported against export of sanitary-ware; that as the impugned goods do not appear in Para 4.31 of the Handbook of Procedures, there is no requirement to establish by Test report or otherwise that the said chemicals were actually used in the sanitary-ware exported; that as per the practice, DFRC for Import of Zirconium silicate is routinely granted against export of sanitary-wares as the Standard Input-Out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export document, etc. the fact of use of inputs is satisfactorily proved in the resultant export product for the purpose of allowing conversion into DFRC Scheme; that this condition is not satisfied by the Appellants. In reply the learned Advocate mentioned that all the documents are now being filed by the Appellants. 5. We have considered the submissions of both the sides. There is no substance in the contention of the learned Senior Departmental Representative that Appeal is not maintainable under the Customs Act since the Appellants are seeking the benefit of DFRC Scheme which is provided by way of a Notification issued under Section 25 of the Customs Act. Once the said benefit is disallowed, the Appellants being aggrieved parties are e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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