Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 259 - CESTAT, AHMEDABAD100% EOU – EOU goods such as readymade garments, rejects and waste on payment of Central Excise duty – department took a stand that respondents were required to discharge duty in terms of Notification No. 2/95-C.E., dated 4-1-95 which exempts all goods produced or manufactured by 100% EOU and allowed to be sold in India as per Para 9.9 and 9.20 of Exim policy in excess of the duty calculated at the rate of 50% of each of the duties of customs – held that - , the whole concept of 100% EOU is deemed manufacture, deemed export and deemed import. However, when it comes to the levy, it is not possible to charge customs duty on deemed imports. Therefore, Proviso to Section 3 of Central Excise Act has been enacted and notifications being issued - In this case the dispute is whether appellants are eligible for the benefit of Notification No. 8/97 or duty has to be charged under Notification No. 2/95 and not as to whether Customs Duty has to be levied on the goods manufactured and cleared by a 100% EOU to DT – matter referred to lager bench
|