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2013 (4) TMI 433 - CESTAT, NEW DELHI100% EOU allowed to make DTA clearances - Duty paid under proviso to Section 3(1) of the Central Excise Act, 1944 read with duty exemption under Notification No. 2/95-C - Duty free import of the inputs had been made - Manufacture U/s 2(f) of the Central Excise Act - Held that:- If the process undertaken by the respondent does not amount to manufacture, the stand of the department would be correct and the respondent would be liable to pay customs duty in terms of Condition No. 7 of the Exemption Notification No. 53/97-Customs - But if the process undertaken by the respondent amounts to manufacture, they would be liable to pay Central Excise duty under proviso to Section 3(1) of the Central Excise Act, 1944 read with duty exemption Notification No. 2/95-C.E - However, for deciding as to whether the process undertaken by the respondent amounts to manufacture or not, this matter has to be remanded to the original adjudicating authority. Condition No. 7 of the Notification No. 53/97-Cus., under which the duty free import of the inputs had been made, they would be required to pay customs duty on the inputs used in the manufacture of their finished products in an amount equal to the customs duty payable on the import of their finished products i.e. scrap The impugned order is set aside and the matter is remanded to the original adjudicating authority for de novo decision on this issue - The appeal is allowed by way of remand - The cross objection filed by the Respondent also stands disposed off.
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