Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 780 - AT - Central Excise100% EOU - clearance to DTA - exemption under N/N. 51/96-Cus. dt. 23.7.96 - valuation - quantification of 50% of FOB value for DTA clearance - Held that: - the jurisdictional Commissioner in the appellant-assessee's own case, for earlier period, allowed DTA clearance based on the quantification fixed by the Development Commissioner - In the present case, the permission granted by the Development Commissioner has not been contested or varied. Revenue also held a view that some of the goods cleared by the appellant-assessee to DTA are not similar to the goods which are exported by them - Held that: - It would appear that the goods cleared by the appellant-assessee to DTA though may broadly fall under the category of optical components, they are not fit to be used as such without further work. In the appeal, Revenue did not bring out any evidence to support their claim that these are not at all optical items or components but are simple glasses - no case is made out by Revenue against the impugned order on this ground. Eligibility of Night Vision Binocular for clearance to DTA - Held that: - appellant says that they do have specific permission dt. 27.11.98 from the Development Commissioner for clearance of specific number of Night Vision Binoculars to DTA. As such, we find no merit in the appeal by the Revenue on this issue also. Appeal allowed - decided in favor of appellant.
|