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2018 (2) TMI 851

f 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 clearance of waste is also permissible as per para 6.8(d) of the Exim Policy 2002-07 within the .....

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led by M/s. Premier Cotton Textiles was disposed by the Tribunal vide Final Order No. 40404/2017 dated 03.03.2017, wherein the Tribunal held the issue in favour of the assessee. He therefore prayed that the same view may be taken in the present appeal as the issue for consideration being the same. 3.1 Brief facts are that appellant is a 100% EOU engaged in the manufacture of Cotton Yarn falling un .....

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ortation 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 duty of excise leviable thereon un .....

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e present demand of duty is untenable under the above Notification. 3.3 As per Appendix 14L of the Handbook of Procedure, the permissible limit for waste on the imported goods is 30% in respect of combed cotton yarn as referred in item 100 (a) and not 25%. In any case, the permissible waste as per Exim Policy has to be computed on the imported cotton and not on the imported cotton consumed as indi .....

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iced that the waste generated was not deliberate and the appellant has paid excise duty thereon when cleared. Department has not made any case to show that there was deliberate pilferage of the raw material by the appellant or diverted the same. In absence of any malafide being brought on to record, appellant cannot be suspected to have made any undue gain at the cost of the State. Therefore, arbi .....

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