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2018 (6) TMI 908 - AT - Central Excise100% EOU - Effect of notification - Department was of the view that appellants cannot avail the concessional duty as under Notification 29/2004 and are liable to pay @ 8% as per tariff rate against CTH 63026000 of Central Excise Tariff Act, 1985 - Held that:- For calculating the duty of excise for the purpose of discharging CVD liability, any notification issued in respect of the goods cleared by EOU also has to be taken into consideration. The respondents have thus calculated the CVD on the basis of the concessional rate of duty as in notification 29/2004 or 30/2004. They have not directly claimed the benefit of concessional rate of duty of 29/2004 or 30/2004, instead they have adopted the concessional rate for the purpose of calculation of CVD for claiming exemption for clearances to DTA as per notification 23/2003. In UOI vs Plastic Processors [2005 (4) TMI 581 - SUPREME COURT], the hon’ble Apex Court has held that CVD was payable at effective rates and not at tariff rates on clearances made by 100% EOU into DTA. Demand set aside - appeal dismissed - decided against Revenue.
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