TMI Blog2001 (7) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. M/s. Century Yarn have filed this appeal being aggrieved by the order of the ld. Commissioner (Appeals) holding that 6. The appellant did not dispute the approved classification list which is the basic document according to which the duty was payable. There is no question for refund of duty already paid by the appellant. Since the appeal of the appellant fails on this count alone, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional duty is also leviable on the goods as per provisions of Section 5(A) of the Central Excise Act, 1944, exemption notification would apply to a 100% EOU only when the exemption is specifically stated to be applicable for DTA clearance. In the instant case, no such mention is made in the notification. It is also observed that the classification list filed by the unit for the period was also ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule specifies cotton that is to say, all goods falling within Chapter 52 ; that cotton waste which is generated during the course of manufacture of cotton yarn which was classifiable under Chapter Heading No. 52.02 was not covered; that no duty was payable on Cotton Hard/Soft Waste; that despite this, the Asstt. Commissioner demanded duty amounting to Rs. 2,63,204; that to avoid coercive proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of additional duty. The benefit of this notification has been rightly extended to the Respondents by the Commissioner (Appeals). Even the Board s Circular No. 384/17/98-CE dated 20-3-1998 is also quite clear in this regard and supports the Respondents version for claiming benefit of exemption Notification No. 55/91. The Revenue is undoubtedly bound by the Board s Circular and cannot be lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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