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M/s. Gem Granites Versus CCE, Chennai-IV

2015 (6) TMI 115 - CESTAT CHENNAI

Exemption notification No. 23/03 and 22/03 - EOU - clearance of DTA - Held that:- Notification exempt the goods when brought in connection with manufacture and packaging or production into EOU, it relates to the procurement of inputs, raw materials and capital goods for manufacture of finished goods by the EOU. Therefore, notification referred both in the show cause notice and in the impugned order not related to EOU clearance of finished goods into DTA market and not relevant to the payment of .....

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iod and hence were eligible for the benefit of concessional rate of duty under Notification No. 23/03-C.E. ibid. The demand of duty is not sustainable. The impugned order is set aside and the appeal is allowed. - Decided in favour of assessee. - E/S/41257/2014 & E/41012/2014 - Final Order No. 40554 / 2015 - Dated:- 12-5-2015 - Hon ble Shri R. Periasami, Technical Member And Hon ble Shri P. K. Choudhary, Judicial Member,JJ. For the Applicant : Shri Raghavan Ramabhadran, Adv., For the Respondent : .....

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present case, the demand covers July, 2004 to November, 2008. 3. Ld. Advocate submits that the Tribunal s order attained finality since no appeal has been filed by Revenue. He further submits that in the present case the only difference is both in the show cause notice, in OIO and in the impugned order the duty has been demanded under 22/2003-CE dated 31.03.2003 (illustration S.No.2). 4. After hearing both sides and on perusal of the exemption notification No. 23/03 and 22/03, we find that the a .....

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10/95-C.E., 37/99-C.E. and 37/2000-C.E. rescinded In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978), the Central Government being satisfied, that it is necessary in the public interest so to .....

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t or call center services for export, into Software Technology Park (STP) Unit or a unit in Software Technology Park Complex under the hundred percent export oriented scheme (hereinafter referred to as the user industry ); or (iii) the manufacture or development of electronics hardware or electronic hardware and software in an integrated manner for export, into Electronics Hardware Technology Park (EHTP) unit or a unit in an Electronic Hardware Technology Park Complex (EHTP) under the hundred pe .....

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ction, manufacture or packaging of aquaculture products for export, into export oriented undertaking in aquaculture sector (hereinafter referred to as the user industry); or (d) all goods specified in Annexure V to this notification, when brought in connection with quarrying of granite by export oriented undertaking engaged in processing and manufacture or production of articles of granite for export (hereinafter referred to as the user industry), It is evident from the above notification that t .....

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