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2013 (4) TMI 468 - GOVERNMENT OF INDIAClaim of duty drawback on aggregates - adjudicating authority rejected the applicants claim for drawback of the duty on “aggregates” on the ground that the applicant was not liable to pay duty on the aggregates - Held that:- Section 5A(1A) would apply only in the case where the exemption from the whole of the duty is granted absolutely - When the notification grants exemption from the whole of the duty by stipulating the condition in the notification then such notification is not covered under Section 5A(1). i.e. unconditionally, no duty was payable on aggregate/part of tractors. Interpretation of notification no. 6/2002 - sr. no. 296 - held that:- it is evident that the relevant entry provides for description of excisable goods and column No. (5) specified the condition, Sr. No. 296 of the said Notification No. 6/2002-C.E. provides “parts, used within the factory of production for manufacture of goods of heading 8701” in column No. (3) and Nil condition in column No. (5). Thus, all the parts used within the factory of production for manufacture of goods falling under 8701 attracts nil duty without any condition. The details mentioned in column (3) is not in the nature of condition but in the nature of how it is to be consumed. The exemption is available to all goods captively consumed. Hence the exemption contained in the Notification being absolute/ unconditional - No refund or duty drawback - decided against the assessee.
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