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2024 (3) TMI 970 - CESTAT AHMEDABADDenial of benefit of the N/N. 52/2003-customs to input/raw material imported by EOU used - denial on the ground that appellant had consumed inputs and generated wastage beyond the norms fixed by norms committee - HELD THAT:- In the instant case for material consumed over and above the SION notification issued by the DGFT, Department views that duty or at least penalty is liable to be charged in case excess wastage comes into play. However, it is found that Hon’ble Gujarat High Court in the matter of COMMISSIONER, CUSTOMS (PREVENTIVE) VERSUS MONARCH OVERSEAS [2019 (1) TMI 1513 - GUJARAT HIGH COURT], while dealing with scope of Notification No. 52/2003–Cus. Dated 03.01.2003 31.03.2003 particularly clause (3) construed the non-obstante clause by interpreting that once the material procured are used for the purpose of manufacture of finished goods or services then even if, waste and scrap arises in course of production and manufacture over the norm then same is also exempt from the duty of custom leviable or the additional duty. Appeal allowed.
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