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M/s. D.S. Exports Versus C.C.E. Jaipur

Demand of custom duty along with interest and penalty - 100% EOU - import of Copper Cable Scrap - export of Recycled Mixed Copper Scrap - whether the process undertaken by the appellant can be termed as recycled scrap so as to avoid levy of duty, int .....

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respect of the interpretation of the provisions of Notification No.1/95-CE and the exemption may not be restricted only to cases where manufacture under section 2(f) of the Central Excise Act is involved. It is clarified that the exemption under Noti .....

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penalty not justified - appeal allowed - decided in favor of appellant. - Appeal No. E/1951/2007-EX [ DB ] - Final Order No. 52992/2016 - Dated:- 8-4-2016 - Mr. S.K. Mohanty, Member (Judicial) And Mr. R.K. Singh, Member (Technical) Mr. Amit Jain, Adv .....

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72.16 M.T. of used copper cable scrap falling under heading No.7404.00 of Customs Tariff Act, 1975. During the period 2003-04 and 2004-05, the amount of duty of ₹ 10,70,627/- had been foregone. The appellants exported Recycled Mixed Copper Scra .....

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terest and imposed penalty of ₹ 2 lakhs. By the impugned order, the Commissioner (Appeals) dismissed the appeal filed by the appellant. Hence, the present appeal before the Tribunal. 2. Heard both sides and perused the records. 3. We find that .....

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nes and by use of power saws and wrenches, etc. We find that the policy defined manufacture means to make, produce, fabricate, assemble, process or bring into existence, by hand or by machine, a new product having a distinctive name, character or use .....

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culture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture, viticulture and mining . 4. CBEC vide Circular No.314/30/97-CX, dated 06.05.1997 in the context of manufacture in Notification No.1/95-CE in respect of galvani .....

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of the Central Excise Act is involved. It is clarified that the exemption under Notification No.1/95-CE will also be applicable to a 100% EOU engaged in galvanising of black MS pipes. 5. We also noticed that the Ministry of Commerce, Govt. of India .....

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