2009 (11) TMI 715

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..... d issue. The appellants are engaged in manufacture of goods falling under Chapter 28, 32 39 of CETA, 1985. One of the products manufactured by them is Copper Phthalocynine Blue Crude (CPC Blue). During the manufacture of this product, a by-product Ammonium Carbonated Solution (APS) also emerges. The appellants availed benefit of exemption Notification No. 2/95-C.E., dated 4-1-1995 in respect of .....

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..... instructions issued by the Board vide Notification (sic) No. 31/2001-Cus, dated 24-5-01 (Para 13) covers the case of the appellant, which is reproduced below. (iii) DTA Sale of By-Products by EOUs/EPZ Units. 13. Before revision of the Policy, by-products included in the LOP/LOI were allowed to be sold in DTA on payment of applicable duty. The revised para 9.9(h) of the Policy provides that w .....

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