Home Case Index All Cases Customs Customs + AT Customs - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 623 - AT - Customs100% EOU - utilisation of input imported for manufacture of finished goods within jurisdiction - demand of anti-dumping duty - Polypropylene (PP) Bags and Twisting Yarn - Section 28(10) of the Customs Act - demand raised on the ground that the Appellant had made DTA sales of its finished goods during the said period - whether the Appellant had utilised the inputs imported from ADD jurisdiction in the manufacture of its finished goods cleared in the DTA? HELD THAT:- The charging section for imposition of ADD is Section 9A(1) of the Customs Tariff Act and the notifications issued thereunder. However, Section 9A(2A) of the Customs Tariff Act which specifically deals with an EOU starts with a non obstante clause and over-rides the charging section 9A(1). The entire demand is based on the laws of averages/proportionate consumption basis and no other tangible or appreciable evidence has been adduced in support of the charge/levy. The adjudicating authority records that an issue register for Polypropylene procured from ADD jurisdictions was maintained by the Appellant but denies the contention of the Appellant of having maintained separate records, which is not well founded. Payment of excise duty on the finished goods under S. No. 2 of Notification No. 23 as opposed to S.No. 3, which would have otherwise conferred greater benefit to the Appellant, is a prerogative of the Appellant and cannot be faulted with as it is a conditional exemption. The ratio of the decision of the Hon’ble High Court in the COMMR. OF C. EX., LUDHIANA VERSUS MALWA COTTON SPINNING MILLS LTD. [2010 (2) TMI 260 - PUNJAB & HARYANA HIGH COURT] extracted is rendered specifically in the context of an EOU only, covers the case at hand for want of any appreciable proof or evidence to support the levy of ADD as the entire demand is based on assumptions and presumptions. Appeal allowed - decided in favor of appellant.
|