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Nakoda Textile Industries Ltd and Satish Sidhpuria Versus C.C.E. & S.T. -Surat-ii

2015 (10) TMI 1214 - CESTAT AHMEDABAD

Levy of NCCD - whether the duty of NCCD is leviable on removal of POY for captive Consumption, and on sale to other 100% EOUs as deemed exports, during 2003-2004 - Held that:- issue is no more res-integra and this Hon’ble Tribunal has held in the cas .....

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al and the above decision of this Hon’ble Bench is squarely applicable. In view of the same, the impugned orders in appeal are set-aside - Decided in favour of assessee. - Appeal No : E/1071-1072/2007 - Order No. 10843-10844/2015 - Dated:- 12-6-2015 .....

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same issue. Therefore, these appeals are taken up together and disposed of by this common order. Issue involved here is whether the duty of NCCD is leviable on removal of POY for captive Consumption, and on sale to other 100% EOUs as deemed exports, .....

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ute a duty of Excise and therefore the same is leviable even when Central Excise Duty is wholly exempted. 4. We find that the issue is no more res-integra and this Hon ble Tribunal has held in the case of Filatex India Ltd. vs Commissioner of Central .....

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d the case records. On the issue of export of goods and chargeability of NCCD, C.B.E. & C. vide Circular No. 641/32/2002-CX, dated 26-6-2002 has issued following clarification :- I am directed to refer to Section 129 of the Finance Act, 2001 rela .....

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g demands for collection of National Calamity Contingent Duty (NCCD) on goods exported under bond. The duty demands are issued on the ground that the said notification does not apply to NCCD. 2.Board has examined the matter. Though NCCD is levied und .....

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it is the policy to grant relief from element of domestic taxes on goods, which are exported. Accordingly, it is clarified that no NCCD leviable under Section 129 of Finance Act, 2001 to be paid on the goods exported under bond. No doubt if export do .....

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