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2015 (9) TMI 722 - CESTAT NEW DELHI

2015 (9) TMI 722 - CESTAT NEW DELHI - 2015 (329) E.L.T. 933 (Tri. - Del.) - Benefit of exemption under Notification No. 58/2003-CE dated 22/7/2003 - SEZ - Held that:- Appellant was claiming exemption under Notification No. 58/2003-CE dated 22/07/2003. The said notification exempts Duty of Excise under Section 3 of the Central Excise Act and Additional Duty of Excise under sub-Section (1) of Section 3 of the Additional Duty of Excise (Goods of Special Importance) Act, 1957. Another Additional Dut .....

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ts should be equated to export the appellant could not produce the legal basis for such assertion. The clearances to units in SEZ are to be considered as export as per the provisions of Special Economic Zone Act, 2005 is not applicable to the period in the present proceedings which were much earlier. - Decided against assessee. - Excise Appeal No. 4017 of 2006 - Final Order No. 52273/2015 - Dated:- 16-7-2015 - Hon ble Shri Ashok Jindal, Member (Judicial) And Hon ble Shri B. Ravichandran, Member .....

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appellant to demand additional duty of excise leviable under Section 85 of Finance Act, 2005. The impugned order dated 22/06/2006 was passed confirming the demand of Additional Duty of Excise leviable under Section 85 of the Finance Act, 2005 alongwith Education Cess. 2. The appellant is before us against the impugned order. The learned Counsel pleaded that they have been availing exemption under Notification No. 58/2003-CE for the clearances to the units in SEZ. Later as per Section 85 of Fina .....

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export items. Learned AR on the other hand contended that the appellant is rightly eligible for Notification No. 58/2003-CE which exempts excisable goods supplied to units in Special Economic Zone from whole of duty of excise leviable thereon under Section 3 of the Central Excise Act and Additional Duty of Excise leviable under sub-Section (1) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The Additional Duty of Excise leviable under Section 85 of the Fi .....

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