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TMI Blog2018 (8) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... / CD-R and additional import of capital goods namely, CD-Mastering and Stamper subject to specific condition that they would give an undertaking to the effect that entire additional production as a result of the broadbanding shall be exported. Moreover, the Development Commissioner, KSEZ had also given approval for Broadbanding of original LOP dated 6.4.2000 to include manufacture and export oF DVD-R, DVD-ROM, CD-Audio, Video and CD-ROM in pursuance TO LOP granted by the Development Commissioner KFTZ Gandhidham. During the visit of team of Central Excise Officers of preventive Wing, it was noticed that the appellant had failed to physically export 'stamper for CD' admitted the fact that the appellant had cleared 'stamper for CD' on payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty was confirmed. The appellant filed appeal before Commissioner (Appeals) which came to be rejected. Hence, the present appeal. 2. Sh. Aditya Tripathi, Ld. Counsel and Sh. S. Bissa Ld. Advocate appeared for the appellant. Sh. Tripathi submits that there is no dispute that the appellant have been exporting the goods namely, CD/CD-R. The stamper for CD is a similar product therefore, the criteria of 50% of FOB value should be considered of CD-CD-R exported for permitting the 50% clearance of stamper for CD in domestic tariff area. Accordingly, the condition of the notification stand complied with. He submits that stamper for CD is a goods similar to CD/ CD-R, therefore, even if the stamper for CVD was not exported the export of CD/CD-R sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r CD is used for loading of media / data on the CD. The use of both the products are different. One product is ready for use i.e. CD/ CD-R and stamper is used for manufacture of CD/CD-R. Therefore, it cannot be said that the stamper is similar to CD/ CD-R. As regard the submission of Ld. Counsel regarding the permission from development Commissioner and on limitation he submit that the permission given by the Development Commissioner is conditional one, to fulfill the condition of export of stamper which was not complied with. As regard limitation the permission was extended and it was further allowed to be fulfilled the criteria of export of stamper for another two years, therefore, during the said period, no SCN could have been issued. SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advance DTA sale permission Dear Sir, I am directed to refer to your letter dated 15.11.2003 on the above subject and to convey approval of the Development Commissioner, Kandla Special Economic Zone to extend the validity of the Advance DTA Sale Permission No. KAZEZ/100%EOU/II/664/99/18028 dated 20.12.2002 upto 20th November 2003 as amended, for a further period of six months upto 31st May 2004. 2. All other terms and condition mentioned in the aforesaid Advance DTA sale permission dated 20.12.2002 shall remain unaltered. 3. This letter may be kept attached with the original Advance DTA sale permission dated 20.12.2002. Yours faithfully, -sd- (Thomas Kurian) Deputy Development Commissioner Kandla Special Economic Zone --- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing extension for that purpose from the Development Commissioner. Therefore, the appellant themselves treated CD/ CD-R and Stamper as a different goods. Now their stand that both are similar goods is contrary to their own stand and on the fact. We find that the nature of goods i.e. stamper and the CD/ CD-R are clearly distinct. The stamper is used for making the CD/ CD-R whereas CD/ CD-R is loaded CD with the media/ data, therefore, both are completely distinct products. As regard the judgment relied upon by the appellant in the case of Wood Crafts (supra), we find that the product involved was Blockboard and laminated wood and it was held by the Apex Court that both are similar product. Block Board and laminated wood are similar not only i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as per letter dated 28.03.2003 the Development Commissioner allowed the two years from 06.12.2004 for adjustment of the DTA sale value. The SCN was issued on 26.06.2007 when it was found that the appellant could not comply with the condition of adjustment of value of DTA clearance since no export of stamper could be made, therefore, the SCN cannot be said to have been issued as time bar. Moreover, for fulfilling the condition the obligation was undertaken by furnishing bond B-17 by EOU, for this reason also the demand cannot become time bar. In this fact, the judgments relied upon by the appellant in the cases of Pasupati Spg. & Wvg. Mills Ltd. (supra) and Meghmani Dyes & Commr. vs Intermediates Ltd. (supra) have no application in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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