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2015 (6) TMI 115

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..... tion which was to the effect that the resins used by EOUs in the polishing of granite blocks were only consumables. We are in full agreement with the view taken by the co-ordinate Bench. Accordingly, it is held that the appellants did not use any imported raw material in the manufacture of polished granite slabs during the material period 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, Jud .....

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..... 03, preamble reads as under:- EOU/STP/EHTP Units Exemption to goods brought into Notification Nos. 136/94-C.E., 1/95-C.E., 10/95-C.E., 37/99-C.E. and 37/2000-C.E. rescinded In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the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 do, hereby exempts, - (a) all goods specified in Annexure-I to this notification, when brought in connection with, .....

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..... 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 the said 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 .....

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