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2023 (10) TMI 423 - AT - Central Excise100% EOU - Valuation - terry towels / terry fabrics of cotton falling under chapter 63 of the Central Excise Tariff Act 1985 - failure to adopt 8% ad valorem as per the Central Excise Tariff Act, 1985 while calculating the CVD in respect of clearances effected to DTA as provided in N/N. 23/2003 CE dated 31/3/2003 read with section 3 of Central Excise Act 1944 - HELD THAT:- The issue stands squarely covered by the decision of the Tribunal in the appellant’s own case in COMMISSIONER OF CENTRAL EXCISE, SALEM VERSUS SRI GUGAN MILLS AND SARADHA TERRY TOWELS LTD. [2018 (6) TMI 908 - CESTAT CHENNAI] where it was held that 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. The demand cannot be sustained. The impugned order is set aside - Appeal allowed.
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