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TMI Blog2016 (3) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ze Three Export Ltd. which were not received back. The demand was confirmed by the Jt. Commissioner. The Commissioner (Appeals), however, set aside the order and remanded the matter to lower authority except for recovery of duty admitted by the appellants in respect of air conditioners. On the issue of duty liability on semi-finished fabrics cleared for job-work, the Commissioner (Appeals) directed the adjudicating authority to re-determine the duty liability keeping in view the fact that no duty on Chenille Rugs possibly be demanded as the same were not manufactured in the appellants factory. The Commissioner (Appeals) has observed as follows: - "6. In the instant case it is to be observed that the department has demanded the duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e semi-finished Jacqarded fabric cleared in running length to the job workers could be demanded from the Appellants." 2. The appellant is in appeal on the ground that the goods cleared from the factory of the appellant are semi-finished goods sent for job-work and they are not goods produced or manufactured in a 100% EOU as contemplated under proviso to Section 3(1) read with Section 2(f) of the Central Excise Act, 1944 and hence, they are not excisable goods liable duty. It has been argued that once the goods are not excisable, Central Excise duty cannot be demanded on such goods. It has also been argued that the goods cleared from the factory for job-work were not marketable goods and hence are not liable to Central Excise duty. It has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) such clearance of goods (including container, suitable for repeated use) other than those specified in clause (a), may be allowed on payment of customs duty on the value at the time of import and at rates in force on the date of payment of such customs duty; (7) Notwithstanding anything contained in this notification the exemption herewith shall also apply to goods which on importation into India are used for the purpose of manufacture of articles within hundred per cent Export Oriented Unit and such articles (including rejects, waste and scrap material arising in the course of manufacture of such articles) even if not exported out of India, are allowed to be sold in India, in accordance with the Export and Import Policy, on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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