TMI Blog2017 (5) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... n fulfilled by the assessee in various Financial years - it is necessary for the Customs authorities to monitor and ensure that the concessional rate of duty in terms of notification no. 23/2003-CE is extended only to the goods cleared in DTA by the EOU within the limits specified by Development Commissioner. It is a corollary to the above statement that the limit upto which concession is permitted is required to be determined in the same terms in which the permission for DTA sale has been given by the Development Commissioner. The entitlement for concessional duty is required to be evaluated strictly in terms of the various permissions granted by the Development Commissioner. We note that in the impugned order dated 20.02.2015 the metho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, individual quick frozen mushroom, culinary herbs, vegetables and fruits and also dehydrated mushroom, culinary herbs, etc. They obtained permission from the Development Commissioner Noida SEZ for DTA sale of certain products. Subsequently, at the time of DTA sale they charged payment of central excise duties. The Revenue authorities took the view that the goods cleared in DTA by the assessee were not conforming to the permission granted by the Development Commissioner for DTA sale. Accordingly, they proceeded to demand duty of ₹ 3.09 crores by denying the concessional rate of duty available under notification no.23/2003-CE dated 31.03.2003 for the period 2008-09 to 2012-13. The assessee is in appeal against this order of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dried(AD), freeze dried (FD) and individual quick frozen (IQF). Even though the DTA sale permission was granted under the three broad categories of goods as above, the Revenue authorities went about working out the permissible DTA sales individually for each item such as carrot, bhindi etc taking into account the exports made of that item, under the three categories. The lower authorities have held that the sale of specific products namely air dried, freeze dried and individual quick frozen basil, carrot, coriander, mint, French beans, parsley, etc. is in excess (all the specified products is considered completely different i.e. not similar to the other products). Accordingly, (in the case of Appeal no. E/51809/2015), the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Value permitted Rs. (lacs) Date of permission First Freeze Dried mushroom, Herbs, Vegetables and fruits frozen / individually quick frozen fruits, vegetables, mushroom and herbs, dehydrated vegetables, tropical fruits, culinary herbs and spices 1236.90 29.06.2007 Second Freeze dried vegetables / culinary herbs / culinary spices Vegetables Culinary herbs Culinary spices 826.06 692.17 109.15 30.11.2009 Third Freeze dried vegetables, tropical fruits, culinary herbs and spices, Dehydrated vegetables, tropical fruits, culinary herbs an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter dated 30.11.2009, separate value limits have been prescribed for vegetables, culinary herbs and culinary spies. In the permission letter dated 13.04.2012, the goods produced by the EOU have been grouped into three categories and separate value limits specified for each group. 9. As explained supra, the entitlement for concessional duty is required to be evaluated strictly in terms of the various permissions granted by the Development Commissioner. We note that in the impugned order dated 20.02.2015 the method adopted for determining the concessional duty benefit is not in accordance with the specific permissions granted by the Development Commissioner. We also note that the stand adopted by the Ld. Commissioner (A) in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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