TMI Blog2013 (1) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... he DTA to the extent permitted under the policy. In the light of the clarification given by the Development Commissioner, the concessional rate of duty is available in respect of multimeters, insulation testers, transducers, energy meters and electrical/electronics measuring instruments, spares and accessories. In favour of assessee - E/2950/04 - A/733/12/EB/C-II - Dated:- 9-7-2012 - S.S. Kang And Sahab Singh, JJ. Appellant Rep by: Mr Santosh Bhandari, CA. Respondent Rep by: Mr V.C. Khole, Deputy Commissioner (AR) Per: S.S. Kang: 1. Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner of Central Excise (Appeals). The appellant is a 100% EOU and had permissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the CESTAT has failed to consider the CBEC's Circular no.12/2008-Cus dated 24.7.2008 wherein it is clarified that the goods sold by an EOU into DTA must be similar to goods exported, within the meaning of the term similar as defined in the Board's Circular no.7/2006-Cust, dated 13.1.2006? (c) Whether the Tribunal has failed to appreciate the ratio laid down in the Order Nos. C/84-85/2009(PB) dated 17.2.2009 in appeal Nos. C/472-473/2006, reported in 2009(246) ELT 754 (Tri-Del) in case of M/s Grani Marmo Pvt Ltd vs. Commissioner, Central Excise, Jaipur-II. 2. As regards the first question is concerned, Counsel for the parties state that the said question is covered against the Revenue and in favour of the assessee by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andbook 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 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 the concessional rate of duty is available in respect of multimeters, insulation testers, transducers, energy meters and electrical/electronics measuring instruments, spares and accessories. Since the decision of the CESTAT is based on the clarification given by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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