TMI Blog2000 (8) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : V.K. Agrawal, Member (T)]. This is an application by M/s. Winsome Yarns Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 2,63,950/- as confirmed by the Commissioner (Appeals) under the impugned Order dated 12-4-2000. 2. Shri Balbir Singh, ld. Advocate, submitted, that a show cause notice was issued to them for demanding the duty in respect of cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms duty and special customs duty. The ld. Advocate, further, submitted that the duty payable by a 100% EOU in respect of goods cleared to the Domestic Tariff Area is the excise duty which is equivalent the aggregate of the duties of customs on like goods manufactured outside India if imported into India; that as Notification No. 8/96 exempts the Central Excise Duty no duty can be charged from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aggregate of duties of Customs leviable on like goods when imported in to the Country. Sl. No. 52.1 of the Table annexed to Notification No. 8/96 provides Nil rate of duty to all goods falling under Heading No. 52.02 of the Schedule to the Central Excise Tariff and manufactured by a 100% Export Oriented Unit and allowed to be sold in India. The applicants have thus made out a strong the prima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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