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Commissioner of Central Excise-Rajkot Versus M/s Reliance Industries Ltd

2015 (10) TMI 916 - CESTAT AHMEDABAD

Denial of exemption claim - Whether the respondent a100% EOU at the material time, are required to pay NCCD @ ₹ 50/- per MT under Section 134 of Finance Act 2003, at the time of importation of the Crude Oil on the ground that the said NCCD has not been exempted by Notification No. 52/2003 dtd 31.3.2003 - Held that:- Case is squarely covered by the decision of the Tribunal in the respondent’s own case [2011 (3) TMI 833 - CESTAT, AHMEDABAD]. In view of that, we do find any reason to interfer .....

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l time, are required to pay NCCD @ ₹ 50/- per MT under Section 134 of Finance Act 2003, at the time of importation of the Crude Oil on the ground that the said NCCD has not been exempted by Notification No. 52/2003 dtd 31.3.2003. 2. By the impugned order, the Commissioner (Appeal) set aside the adjudication order following the decision of the Larger Bench of the Tribunal in the case of Paras Fab International Vs CC Ex., Kandla - 2010(256)ELT.556 (Tri.LB) 3. The Learned Advocate submits tha .....

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sed by the respondents that in any case, in any way of the matter, no duty was required to be paid by them in view of the law declared by the Larger Bench in the case of Paras Fab International. It stands held in the Larger Bench decision that inasmuch as the entire premises of 100% EOU have to be treated as a warehouse, the imported goods warehoused in the said premises and used for the purpose of manufacturing in-bond as authorized under Section 65 of the Customs Act 1962, cannot be treated to .....

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ustoms Act, 1962. The imported goods are required to be imported directly to such premises and a manufacturing is required to be done within the bonded premises. By taking note of the provisions of Customs Act as also the Customs Manual, it was observed that neither speaks of any requirement to pay any duty on the warehoused goods which are used for manufacture in bond nor it require filing of any ex-bond bill of entry at that stage. Sections 68 of the Customs Act, dealing with clearance of the .....

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reated as removal for home consumption and duty is required to be paid on such use, there will not be any incentive for an assessee to undertake manufacturing in-bond and the provisions made the provisions made in this regard would not be of any use. The policy objective behind enactment of such statutory provisions and designing of EOU scheme to make available duty free material for manufacturing export goods would be entirely defeated However, we find that all arguments raised by Shri Mondal s .....

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