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CX – Since the respondents are merely loan licensee they cannot be treated as manufacturer – no registration can be granted – Revenue appeal allowed: CESTAT

By TIOL News Service

MUMBAI, NOV 20, 2017: THIS is a Revenue appeal against the order of Commissioner (Appeals) setting aside order of cancellation of registration of the respondent.

The Bench noted that the respondent had failed to appear on the earlier three occasions as well as when the matter was recently called and, therefore, the matter was being decided without further notice.

The AR submitted that the respondents had applied and obtained registration as a manufacturer to operate under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996; that the respondents are not manufacturers themselves and have no factory. That the Respondents took registration as manufacturer for operating loan license, where the goods were manufactured by M/s. Kilitch Drugs (India) Ltd. in their factory.

Accordingly, a notice was issued for cancellation of their registration as manufacturer and the same was confirmed by the Dy. Commissioner but the Commissioner (Appeals) held that the respondents could be registered for the purpose of facilities under the said rules.

The AR submitted that the Apex Court in the case of Cosme Farma Laboratories Ltd. - 2015-TIOL-55-SC-CX has clearly held that the job worker, in the instant case M/s. Kilitch Drugs (India) Ltd., are the manufacturers and, therefore, it cannot be said that the respondents are manufacturers and in that circumstance, benefit of registration as manufacturer cannot be extended to the respondents.

The Bench took note of the Supreme Court decision in CosmeFarma Laboratories Ltd. (paragraphs 22, 23 of the same) and concluded –

"6. In view of the fact that the respondents are merely loan licensee they cannot be treated as a manufacturer. Since the respondents are not manufacturer they cannot be allowed to operate under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 as manufacturer and no registration can be granted to them as manufacturer…"

The Revenue appeal was allowed.

(See 2017-TIOL-4062-CESTAT-MUM)


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