TMI Blog2006 (9) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... hri V. Sridharan, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The Respondents applied for a 100% EOU permission for export of vegetable oil extracted from oil seeds but they were refused such permission. Subsequently they asked for permission to be registered as a 100% EOU for export of deoiled cake which is actually a bye-product in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed benefit of this Notification in view of the proviso to the said Notification. The lower appellate authority has set aside the demand holding inter alia that vegetable oil was not covered under the EOU Scheme and hence such oil was subject to Nil Tariff Rate applicable to any other DTA Unit. 3. We have considered the arguments from both sides and the case records. In view of the fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vident that the Government has specifically not allowed the respondents to export vegetable oils on account of scarcity of such oil in the country. Hence they should not be burdened with a duty liability merely because they are exporting the bye-product viz. deoiled cake when other units in the DTA are totally exempted from paying duty. Hence, we are of the view that in the circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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