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2018 (2) TMI 851 - AT - Customs100% EOU - benefit of N/N. 53/97-Cus. dated 03.06.1997 - demand on the ground that cotton waste generated (32.10%) out of duty free imported raw cotton was over and above the permissible limit of 25% - Held that: - once the manufactured goods which are excisable are allowed to be sold in accordance with Exim Policy no demand of customs duty can be raised - In the present case cotton waste which is cleared to DTA is an excisable goods falling under Chapter heading 52.02 of CETA, 1985. The said clearance of waste is also permissible as per para 6.8(d) of the Exim Policy 2002-07 within the overall limit of 50% of the FOB value. Hence the present demand of duty is untenable under the above Notification - appeal allowed - decided in favor of appellant.
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