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2018 (5) TMI 387 - AT - Central Excise100% EOU - N/N. 22/2003-CE - inputs procured by them for manufacture of the impugned Diesel Generator sets - appellants had cleared the goods at ‘nil’ rate of duty by availing exemption under N/N. 12/2012-Cus., and hence denied benefit of N/N. 22/2003 - CBEC Circular No. 268/01/2016-CX dated 16/09/2016. Held that: - CBEC vide a Circular No. 268/01/2016-CX dated 16/09/2016 has clarified that the second proviso to para 6 of the N/N. 22/2003-CE dated 31.03.2003 and the proviso to para 3 of N/N. 52/2003-Cus dated 31.03.2003 would not be applicable, in case of supply of manufactured goods by EOU to Advance Licence/Authorisation holder in DTA, without payment of Central Excise duty. This CBEC Circular will apply mutatis mutandis to supply of deemed exports covered by the category (f) of para-8.2 of FTP which covers supply of goods to a project of purpose for which the MoF, by a notification, permits import of such goods at zero customs duty - It is also clarified in para-8.2 that benefit of deemed export shall be available under para 8.2 (f) only if the supply is made under the procedure of International Competitive Bidding. The benefit of deemed export will be available to the supply of one Diesel Generator set made by the appellant to ONGC under Project Authority Certificate issued by the competent authority - appeal allowed - decided in favor of appellant.
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