TMI Blog1999 (2) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Member (J) (Oral)]. This appeal arises from Order-in-Appeal No. 109/92, dated 30-6-92 passed by Collector of Central Excise (Appeals), Cochin wherein he has held that Notification No. 217/86 had been amended benefit by Notification No. 33/92, dated1-3-92, the benefit of Notification had been extended to final products cleared to Free Trade Zone or to 100% EOU. He has noted that it is clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the judgment cited supra. The findings given in paras 12 13 of the said judgment are reproduced herein below : 12. We also agree with ld. Sr. Advocate that the following words added by amending Notification No. 33/92-C.E, dated 1-3-1992 in bracket namely other than those cleared either to a unit in a Free Trade Zone or to a 100% Export Oriented Unit , is clarificatory in nature and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other notification relating to clearance of goods to units located in free trade zone is also supported by the Tribunal s decision in the case of I.E.L. Ltd. v. Collector of Central Excise, Bombay reported in 1988 (35) E.L.T. 142, where in relying upon the decision of the Hon ble Patna High Court in the case of Tata Yodogawa Limited and Another v. Union of India reported in 1987 (32) E.L.T. 521 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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