TMI Blog2018 (9) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... in the cases of M/s. Ginni International Limited, [2007 (8) TMI 649 - SUPREME COURT OF INDIA], the Hon'ble Supreme Court held that for the purpose of calculation of 50% of export, the export will include the deemed export also - impugned order set aside. As regards the demand of duty on raw materials, since the demand on the finished goods itself is not sustainable the duty on raw material is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us judgments and it was held that deemed export should also be considered for the purpose of calculation of 50% entitlement for DTA clearance. He relied upon the following judgments:- (a) Amitex Silk Mills Pvt. Limited 2007 (216) ELT 589 (Tri. Ahmd.) (b) Amitex Silk Mills P. Limited 2010 (254) ELT A98 (SC) (c) Chirag Prints 2015 (323) ELT A30 (SC) (d) Sanjari Twisters 2010 (255 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted vs. CCE 2009 (247) ELT 551 (Tri. Mum.) (d) Opal Fabrics vs. CCE, Surat 2004 (164) ELT 70 (Tri. Mum.) 4. On careful consideration of the submissions made by both the sides, we find that the issue is no more res-integra as in the cases of M/s. Ginni International Limited, Sri Sarith Synthetics Industries Pvt. Limited the Hon'ble Supreme Court held that for the purpose of calculat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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