TMI Blog2000 (10) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : V.K. Agrawal, Member (T)]. The issue involved in the appeal filed by M/s Winsome Yarns Ltd. is whether duties of Customs are chargeable on clearances of cotton waste by 100% export oriented undertaking to the Domestic Tariff Area (DTA). 2. Shri Balbir Singh, ld. Advocate, submitted that Appellants are registered 100% E.O.U. and are engaged in the manufacture of Cotton Yarn; that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., the duties are to be charged as if the goods are imported into India; that Notification No. 8/96 exempts goods only from the central excise duty and in absence of clear cut exemption from other duties of Customs it cannot be said that notification allows exemption from basic customs duty and special customs duty. He relied upon the decision in the case of Winsome Yarns Ltd v. CCE, 2000 (115) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Advocate mentioned that Notification No. 8/96-C.E. clearly provides Nil rate of duty in respect of all goods (falling under Heading 52.02) produced or manufactured by a 100% export oriented undertaking and allowed to be sold in India; that accordingly no duty is payable by them; that the decision as reported in 2000 (115) E.L.T. 153 is not applicable to the facts of the present case as the Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duties of Customs on like goods produced or, manufactured outside India, if imported into India. It is thus apparent that the nature of duty levied on the goods manufactured by the 100% E.O.U. is Central Excise Duty whereas the measure of collection of duty is Custom duty. Section 3 (1) of the Act nowhere provides that in addition to the Central Excise duty which is aggregate of customs duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effected by 100% E.O.U. The Tribunal mentioned in that case that for levy of duty, we have not to consult the Central Excise Tariff Act but we have to look at the Customs Tariff Act, as the duty is Excise duty which shall be an amount equal to the aggregate duty of Customs. Even in that decision the Customs Tariff Act provided levy of duty @ 25% on soft waste of cotton but in view of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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