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2019 (4) TMI 1683 - CESTAT NEW DELHIEPCG Scheme - Debonding of EOU - whether the appellant is entitled for the benefit of EPCG scheme at the time of debonding of their unit while exiting from 100% EOU scheme? HELD THAT:- The appellant has applied for opting out of 100% EOU scheme with the Jurisdictional Development Commissioner i.e. NSEZ, Noida in terms of para 6.18 of the Foreign Trade Policy on the payment of duty @ 3.09% in terms of EPCG scheme as notified under Notification No. 64/2008-Cus. dated 9.5.2008. The appellant has obtained necessary permission and No Objection Certificate from the Development Commissioner to that effect. In furtherance of their claim, the appellant has also produced two EPCG licence dated 21.2.2012 and 21.3.2012 in furthering of the Act. Similar issue has come up for consideration before this Tribunal in the case of M/S NITIN SPINNERS LIMITED VERSUS CCE, JAIPUR-II AND (VICE-VERSA) [2017 (7) TMI 394 - CESTAT NEW DELHI], wherein it is held that the benefit of Notification No. 64/2008-Cus. is also available to the EOU at the time of their debonding in terms of para 8.1 of the said notification. Appeal dismissed - decided against appellant.
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