Melamina is a Syantan and can be imported duty free under DFIA

Shalimar Precision Enterprises P. Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Held that Melamina is a Syantan and accordingly benefit of duty free import under DFIA licence under Notification No. 98/2009-Cus dated 11.09.2009 available

Facts-

The appellant imported a consignment of “Melamine” and sought clearance under DFIA Scheme availing the benefit under Notification No. 98/2009-CUS dated 11.09.2009. The consignment was cleared for home consumption by the Customs Officers. The DFIA licence was purchased by the appellant for consideration as it was transferable. The DFIA licence, inter alia, permitted duty free import of “Syntan”. The term “Syntan” refers to Synthetic Tanning Agent used in leather processing. According to the appellant Melamine is a Syntan as held by this Tribunal in Commissioner of Customs, Nhava Sheva versus Dimple Overseas Ltd. The proper officer of the Customs has cleared the consignment of Melamine accordingly holding it to be Syntan. Later, the Additional Director of DRI, Lucknow initiated an enquiry and issued a show cause notice dated 28.02.2014 alleging that Melamine is not a Syntan.

Conclusion-

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