TMI Blog2012 (10) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... e broken, undersize or waste seeds get separated would not amount to manufacture and, as such, the reject seeds cannot be treated as excisable goods - As regards, the discarded skins of the seeds (chhilka), even though it may fetch some value, the same cannot be treated as excisable product, in view of the judgments of Apex Court in the case of Union of India v. Indian Aluminium Co. Ltd. reported in [1995 (4) TMI 62 - SUPREME COURT OF INDIA], Union of India v. Ahmedabad Electricity Co. Ltd. (2003 (10) TMI 47 - SUPREME COURT OF INDIA) and also a recent judgment of Hon’ble Allahabad High Court in the case of Balrampur Chini Mills Ltd. v. Union of India (2013 (1) TMI 525 - ALLAHABAD HIGH COURT). Therefore, the chhilka obtained in course of de- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal has been filed. 2. Heard both the sides. 3. Shri Amit Jain, Advocate, the learned Counsel for the appellant, pleaded that the processing of sesame seeds for removal of the broken/undersized waste seeds and, thereafter, subjected the same to de-skinning does not amount to manufacture, that the reject seeds and chhilka emerging in the process of making de-skinned (hulled) seeds for export are not manufactured products, that for levy of duty on the goods manufactured by a 100% and cleared into DTA in terms of the provisions of proviso to Section 3(1) of Central Excise Act, 1944, the process undertaken must amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944, that if the process undertaken by the unit does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions from both the sides and perused the records. 6. As held by this Tribunal in case of CCE, Jaipur-I v. M/s. Moonlight Exim Pvt. Ltd. reported in 2012 (284) E.L.T. 213 (Tri.-Del.), the Central Excise duty in terms of proviso to Section 3(1) of the Central Excise Act, 1944 on the goods cleared by a 100% EOU into DTA would be attracted only when the goods are excisable or in other words the process undertaken by the 100% EOU amounts to manufacture within the meaning of the term as defined in Section 2(f) of Central Excise Act, 1944, and the goods are mentioned as being subject to Central Excise duty in the First Schedule to the Central Excise Tariff Act, 1985. Therefore, if the process undertaken by the 100% EOU does not amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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