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2011 (2) TMI 1088 - AT - Central ExciseDTA sale - no permission from the Development Commissioner for the sale of goods in DTA in respect of multimeter, Transducers, Accessories etc. thus not eligible for the benefit of concessional rate of duty specified under Notification No. 2/95-CE dated 4.1.95 - non computation of duty correctly in respect of panel meters cleared to DTA - Held that:- DTA sale entitlement is considered in totality and not with reference to specific items. Therefore, DTA sale can be effected of all the items specified in the LOP without any separate permission for each of the items. Para 9.9 of the EXIM Policy and para 9.24 of Handbook of Procedure make it abundant clear once a permission is given to sell in DTA, it will apply to all the products specified in the LOP. In view of this position, there is no ground for denial of the concessional rate of duty under Notification No. 2/95-C.E dated 4.1.95. Whether duty should be computed on the basis of 50% of the aggregated duties of customs or on the basis of 50% of each of the customs duty as per Notification No. 2/95-C.E - Held that:- This issue has already been considered and decided in the case of M/s. Vikram Ispat vs. CCE [2000 (8) TMI 111 - CEGAT, NEW DELHI] and Futura Polymers vs. CCE Chennai [2002 (11) TMI 156 - CEGAT, COURT NO. III, NEW DELHI] wherein it has been held that the duty has to be computed on the basis of 50% of each of the duties of the customs and not on the basis of 50% of the aggregated duties of the customs.
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