Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 328 - AT - Central Excise100% EOU - cotton waste cleared to DTA sales - The view of the Department is that sale value of cotton waste should be included in arriving at the eligible quantum of sale in DTA - Held that: - Assistant Development Commissioner of NSEZ, Noida had clarified that as cotton waste is unconditionally exempted from duty, the same is not to be counted for DTA sales entitlement in terms of Para 6.8(e) of the Policy - reliance was placed in the case of M/s CT. COTTON YARN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE [2013 (1) TMI 249 - CESTAT NEW DELHI], where it was held that obtaining soft cotton waste in the course of carding and combing, ginning cotton does not amount to manufacture and no new product with distinct name, usage and character emerges. We further note that cotton waste is exempted under N/N. 23/2003-C.E. without any condition. Even if the respondents have no permission for DTA sales in terms of Exim Policy, such waste cannot be subjected to any duty - appeal rejected - decided against Revenue.
|