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2014 (3) TMI 789 - CESTAT NEW DELHI100% EOU - Determination of Rate of duty where goods have been manufactured wholly from the raw material produced or manufactured in India - Supplier has availed deemed export benefit in respect of this supplies under para 8.3 (a) & (b) of the EXIM Policy - DTA clearances of polyester or polyester cotton blended spun yarn made out of PSF - Exemption Notification No. 23/2003-C.E., dated 31-3-2003 - Held that:- the terms “imported goods” cannot be treated as synonymous with “goods not produced or manufactured in India”. The goods imported into India can be the ones which had been produced or manufactured in India. Moreover in this case, there is no dispute that the PSF supplied by M/s. Indo Rama to the Appellant Company had been manufactured by them. Just because M/s. Indo Rama availed deemed export benefits under para 8.3(a) & 8.3(b) of the EXIM Policy in respect of PSF manufactured and supplied by them to the Appellant Company, the PSF supplied to the Appellant Company will not cease to be manufactured in India. There is no provision in the notification that the goods received as deemed exports are to be treated as “goods not produced or manufactured in India” - Appellant have a strong prima facie case in their favour and the requirement of pre-deposit will cause undue hardship - Stay granted.
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