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2015 (10) TMI 1214 - CESTAT AHMEDABAD

2015 (10) TMI 1214 - CESTAT AHMEDABAD - TMI - 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 case of Filatex India Ltd. vs Commissioner of Central Excise & Service Tax, Vapi [2014 (11) TMI 72 - CESTAT AHMEDABAD] that NCCD is not leviable, where the goods are cleared for export or for captive Consump .....

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ppeal issued by Commissioner (Appeals) on the 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, during 2003-2004. 2. None appears on behalf of the appellants. 3. Heard the Learned Authorised Representative who reiterated the findings of the Commissioner (Appeals) and argued vehemently that NCCD is n .....

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roduced below:- 4.?Heard both sides and perused 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 relating to imposition of National Calamity Contingent Duty (NCCD) and Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 relating to export of goods without payment of duty under bond and to say that repo .....

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