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2022 (4) TMI 251 - AT - Central Excise100% EOU - benefit of concessional rate of duty - clearance of paper waste after segregation process of waste imported during the period October, 2003 to January, 2005 - activity undertaken by the appellant for segregation were covered by the definition of Manufacture w.e.f. 01.04.2002 as per EXIM Policy 2002 to 2007 or not - benefit of concessional N/N. 23/2003 dated 31.03.2003, denied on the ground that the appellant has not made any physical export and not taken permission for DTA sales - extended period of limitation - HELD THAT:- As the activity undertaken by the appellant amounts to manufacture, therefore, the appellant is entitled for the benefit of Notification no. 23/2003-CE dated 31.03.2003 for payment of duty at concessional rate. Appeal allowed - decided in favor of appellant.
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