TMI Blog2014 (7) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ed overhead expenses, while arriving at the assessable value of goods. - further, applicant cleared scrap to DTA for availing benefit of Notification No. 23/2003-C.E., dated 31-3-2003, Prima facie we find merit in the contention by the Revenue that applicant had not fulfilled the condition of the benefit of notification. In view of these circumstances, we find that applicant had failed to make out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E., dated 31-3-2003. 3. In respect of the goods cleared to their sister unit in DTA, the Revenue is added 10% as notional profit to the cost of production. In view of the provisions of Rule 8 of Customs Valuation Rules, 2007. In respect of demand of duty on clearance of scrap the benefit of Notification No. 23/2003-C.E., dated 31-3-2003 is being denied on the ground that as the scrap is not cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng input put to ratio for the scrap. Therefore, the benefit of notification cannot be denied on this ground. 6. Revenue relied upon the finding of the lower authority and submitted that as per the benefit of Notification No. 23/2003-C.E., dated 31-3-2003, concessional rate of duty at Sr. No. 2 is in respect of the goods which are to be cleared in terms of provisions of para 6.8(e) of the Foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the contention by the Revenue that applicant had not fulfilled the condition of the benefit of notification. In view of these circumstances, we find that applicant had failed to make out a case for total waiver of duty. Keeping in view the facts and circumstances of the case, the applicants are directed to deposit an amount of Rs. 10,00,000/- lakhs in addition to the amount already deposited w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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