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"Agricultural products, which fall under Chapters 1-24 of ITC (HS) Classification of Export and Import items."

It is submitted that as per the above exclusion clause only agricultural products per se were excluded and not the products derived from agricultural products and therefore, import of Crude Soybean Oil was not excluded under the scheme. It is submitted that the Director General of Foreign Trade, Ex-officio Additional Secretary to the Govt. of India made a specific amendment through public notice No. 42/2004-2009 dated 06.01.2005 stating as under:-

"Import of all edible oils classified under Chapter 15 of ITS (HS) Classification of Export and Import items, shall be allowed under the scheme only through STC and MMTC."

It is the petitioner's case that since the petitioner had made the imports of Crude Soybean Oil to MMTC, the petitioner was entitled to get the benefit of scheme in respect of import of Crude SCA/8596/2007 4 ORDER Soybean Oil. It is further submitted that the terms and conditions of the notification did not require the petitioner to use the imported goods for the purpose of manufacturing the exported goods. In fact, the export took place first and thereafter, the import took place and that in any view of the matter the Exim Policy did not provide for any grouping except what was specifically stated in the license, which is already quoted hereinabove.