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M/s. Meridian Industries Ltd. Versus CCE & ST, Coimbatore

2018 (2) TMI 851 - CESTAT CHENNAI

100% EOU - benefit of N/N. 53/97-Cus. dated 03.06.1997 - demand on the ground that cotton waste generated (32.10%) out of duty free imported raw cotton was over and above the permissible limit of 25% - Held that: - once the manufactured goods which are excisable are allowed to be sold in accordance with Exim Policy no demand of customs duty can be raised - In the present case cotton waste which is cleared to DTA is an excisable goods falling under Chapter heading 52.02 of CETA, 1985. The said cl .....

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ndent ORDER Per Bench The above appeal is filed by the appellant being aggrieved by the confirmation of demand, interest and penalties imposed under Order-in-Appeal No. 7/2006-Cus. 2. On behalf of the appellant, Ld. Counsel, J. Shankarraman submitted that another appellant M/s. Premier Cotton Textiles had filed appeal C/585/2006 arising out of the same Order-in-Appeal dated 27.07.2006. The appeal filed by M/s. Premier Cotton Textiles was disposed by the Tribunal vide Final Order No. 40404/2017 d .....

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ver and above the permissible limit of 25%. Thus duty was demanded on imported raw cotton by denying exemption under Notification No.53/97-Cus. dated 03.06.1997. The appellant contested the same on the ground that imported cotton is exempted in terms of Notification No. 53/97-Cus. dated 03.06.1997 and it does not authorize demand of customs duty except in the circumstances referred to in clause 7 of the said Notification. The same is reproduced below for proper understanding. (7) Notwithstanding .....

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under section 3 of the Central Excise Act, 1944 (1 of 1944) or where such articles (including rejects, waste and scrap material) are not excisable, on payment of customs duty on imported goods used for the purpose of manufacture of such articles in an amount equal to the customs duty leviable on such articles, as if imported as such. 3.2 From the above it could be seen that once the manufactured goods which are excisable are allowed to be sold in accordance with Exim Policy no demand of customs .....

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