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2013 (11) TMI 1091 - AT - Central ExciseGoods imported from DTA without payment of duty – Benefit of Notification No.22/2003 and 52/2003 - Waiver of pre-deposit – Held that:- Waste, scrap, rejects and remnants arising out of the processing, manufacture, production or packing of articles even if not exported out of India are allowed to be cleared in the DTA on payment of appropriate duty of excise - as the waste, rejects, scrap and remnants cleared to DTA by 100% EOU are liable to duty - the waste is sold for consideration to various manufacturers of dyes and paints - Prima facie the applicants have not made out a case for total waiver of duty - the applicants are directed to deposit an amount equal to 25% of the duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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