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2013 (7) TMI 274 - CESTAT NEW DELHIStay Application - 100% EOU - Duty applicable on the waste and scrap cleared to the Domestic Tariff Area - Eligiblity for exemption for basic Custom duty under notification No. 21/2002-Cus dated 1.3.2002 – Held that:- Melting scrap of Iron & steel is exempted on S. No. 200 of the Notification. - There is no condition in the Notification for availing the exemption. Exemption from (SAD) under Notification No. 23/2003-CE Dated 31.03.2003 – Held that:- Under Para 6.8(e) of the Foreign Trade Policy waste and Scrap arising out of the manufacture can be sold in the domestic policy area as per standard Input Output norm notified under duty exemption scheme and in respect of items not covered by the norms Development Commissioner may fix ad-hoc norms for the period for six months - Applicant has applied for fixation of ad-hoc norms to the Development Commissioners on 04.07.2009 where as the applicant was selling their scrap to DTA since 29.03.2008 - prior to 04.07.2009 the applicant is not eligible for the benefit of exemption from SAD - Directed the applicant to deposit an amount of Rs. 10 lakhs as pre-deposit – stay granted partly.
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