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2018 (6) TMI 977 - CESTAT MUMBAI100% EOU - removal of certain quantity of Poly Wool waste and All Wool waste to Domestic Tariff Area (DTA) in terms of para 9.9(a) of EXIM Policy, 1997-2002 - the lower authorities have sought to apply provisions of paragraph 9.9(b) of the Policy to the clearance of polywool waste and all wool waste - Held that:- Tribunal in the case of Nahar Industrial Enterprises Ltd. [2003 (2) TMI 97 - CEGAT, NEW DELHI] has held that the Board's Circular No. 30/99-Cus., dated 25-5-99 cannot be made the basis for demanding duty from the Appellants after including the value of waste for the purpose of computing 50% limit of the FOB value for the purpose of sale to DTA. The impugned order relies on the amendment made in Policy on 1.4.2001 to confirm the demand and penalty - there is no merit in the impugned order - appeal allowed - decided in favor od appellant.
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