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2016 (3) TMI 199 - AT - Central ExciseEligibility for benefit of duty under Notification No. 1/95 and 53/97 dated 13.6.1997 - Excisable goods liable duty - whether the goods cleared from the factory of the appellant are semi-finished goods sent for job-work and they are not goods produced or manufactured in a 100% EOU as contemplated under proviso to Section 3(1) read with Section 2(f) of the Central Excise Act, 1944? - Held that:- The importer is required to use all goods imported for the purpose of manufacture of goods to be exported. Any articles (including rejects, waste and scrap raw material) if they are not excisable then they are required to payment of customs duty on imported goods used for the purpose of manufacture the said article in an amount to equal to customs duty leviable as for import as such. In the instant case, they had cleared fabrics, which they claimed to be semi-finished goods, for the purpose of job-work and the same were not returned. They are hit by clause (7) of the Notification Notification No. 1/95 and 53/97 dated 13.6.1997 read with erstwhile Rule 173M of Central Excise Rules, 1944 and as a result, duty is chargeable on the material cleared for job-work in terms of such clause. The order of Commissioner (Appeals) to that extent is according to the provisions of such Notification as he has ordered the matter to be remanded for determination of duty, if any involved in the semi-finished fabrics cleared to the job-workers - Decided against assessee
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