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Showing contexts for: intermediate component in Century Plyboards I Ltd vs Kandla on 14 September, 2023Matching Fragments
17. In the light of the decision thus arrived at, we do not think that it is necessary for us to consider the other issues raised, particularly with reference to the compliance of the actual user licence conditions and the duty exemption scheme, vis-a-vis, the anti dumping laws. Since the entire action is based on Notification No. 5/2001 dated 22-1-2001, we feel that it is suffice that the other issues need not be gone into herein.
18. It must be noted herein that the purpose of introducing the EXIM policy is to accelerate the economic growth to derive maximum benefits from the expanding global market opportunities. In giving a stimulus to sustain the economic growth, the Government thought it fit to provide access to essential raw materials, intermediates, components, consumables and capital goods required for promoting production. The object of this policy, hence, could be achieved only through the co- ordinated efforts of all the Departments of the Government, in general. As enunciated in the Policy, given the objective as stated above, the various Wings of the Government must act with a shared vision and commitment to facilitate better export promotion. The latter portion of the Notification, which is under challenge before this Court, clearly demands the attention of the respondents to the policy of the Government, to give a full thrust to it and not to whittle it down on any assumed interest in the name of implementing the Anti- Dumping Laws. Hence the import of raw materials for export under QBAL Scheme cannot be subjected to anti-dumping duty.