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2014 (7) TMI 1074 - AT - Central Excise100% EOU - procuring duty free raw materials from other 100% EOUs by following CT-3 procedure - manufacturers of texturised yarn, grey fabrics and MMF - allegation that texturised yarn rejects were cleared in DTA without obtaining permission from the Development Commissioner - eligibility of Notification No.8/97-CE and whether the goods received from other 100% EOU shall be treated as imports - Held that:- Simply by procuring such indigenously manufactured raw materials from another 100% EOU will not make them imported goods as suggested by Revenue. Relevant provisions of the EXIM Policy, considering transfer of goods from one 100% EOU to another 100% EOU as imports, are serving altogether a different purpose and will not make the goods manufactured in India as imported goods. - Decided against the revenue. Requantification of differential duty - Held that:- Revenue is right in agitating that though value of the raw material used in the manufacture of ‘Rejects’ has been taken for requantification of duty on rejects but such a requantification does not represent duty demand on the raw materials. The appeal of the Revenue to the extent of requantification allowed - matter remanded back - Decided partly in favor of revenue.
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