TMI Blog2013 (1) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 2 of 1995 dated 4.1.1995 - Held that:- During the pendency of the appeal, the Development Commissioner’s Office clarified that as per the policy all manufactured goods which are exported can be cleared to the DTA to the extent permitted under the policy. In the light of the clarification given by the Development Commissioner, the CESTAT allowed the claim of the Assessee and held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. ORDER P.C. :- 1. The following questions of law are raised by the Revenue in this appeal:- (a) Whether the Hon ble CESTAT was justified in holding that the duty has tobe computed on the basis of 50% of each of the duties of the customs and not on the basis of 50% of the aggregated duties of the customs, and thereby allowing the appeal filed by the respondents? (b) Whether the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Chennai-1 vs. M/s Futura Polymers Ltd in Civil Appeal No. 4522 of 2003 dated 12th October, 2011. Hence, the first question cannot be entertained. 3. As regards question Nos. (b) and (c) are concerned, the relevant facts are that the assessee is a 100% Export Oriented Unit ( for short EOU ). It is not in dispute that the Development Commissioner, SEEPZ, Mumbai had permitted the assessee to man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an appeal before the CESTAT. During the pendency of the appeal, a clarification was sought and the Develoment Commissioner s office vide their letter dated 3rd December, 2010 clarified that as per para 9.24 of the Handbook of Procedures, the assessee was entitled to clear the goods manufactured by it in totality to the D.T.A. and not with reference to specific items. In other words, the Developm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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