TMI Blog2018 (1) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... d from duty. There is no merit in the present appeals and no substantial question of law arise in these appeals - appeal dismissed - decided against Revenue. - CEA No.31 of 2017, CEA No.32 of 2017 & CEA No.34 of 2017 - - - Dated:- 31-1-2018 - Mr. VP. K. Jaiswal And Mr. Virender Singh JJ. For the Appellant : Shri Amol Shrivastava, learned counsel For the Respondent : Shri Alok Barthwal, learned counsel ORDER Heard This order shall govern the disposal of CEA No.32/2017 and CEA No.34/2017 also. For the sake of convenience, the facts are borrowed from CEA No.31/2017. 2. These Central Excise Appeals have been filed by the Department under Section 35(G)(2) of the Central Excise Act, 1944 against the order dated 28. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 and Notification No.23/2003-CE held that obtaining soft cotton waste in the course of carding and combing, ginning cotton does not amount to manufacture and no new product with distinct name, usage and character emerges. The cotton waste is exempted under Notification No.23/2003-CE without any condition. The Assistant Development Commissioner of NSEZ, Noida had clarified that as cotton waste is unconditionally exempted from duty, the same is not be counted for DTA sales entitlement in terms of para-6.8(e) of the Exim Policy 1999-2002. 6. Learned Tribunal affirmed the order passed by the original authority and dismissed the appeal filed by the Revenue. It is this order, which has been impugned in these appeals. 7. Learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as scrap/waste will attract full rate of duties. 9. He has also drawn our attention to para-6 of the decision in the case of Hindustan Granites vs. Union of India others reported in 2007 (12) SCC 178 and submits that the ceiling is included in the sale of rejects under para-6.8(d) as well as sale of waste under para-6.8(e) and by-products under para-6.8(g). He further submits that as per para-9.9 and 9.20 of the Exim Policy 2004-2009, for home production from the unit does exceed 50% of the free on board value of exports made during the year (starting from 1st April of the year and ending with 31st March of next year) by the said unit. 10. He lastly submits that dutibility of cotton waste has nothing to do with the DTA restr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twhile Notification No.6/97-CE dt. 01.03.1997). Therefore the benefit of NIL duty is available irrespective of the fact whether DTA sale entitlement is available with the unit or not. Under the circumstances, this office feels that the value of such clearance cannot be counted against DTA sale entitlement in terms of para 6.8(e) of ETP and notification 23/2003-CE dt. 31.03.2003. 14. He has further drawn our attention to the decision of the Apex Court in the case of Virlon Textile Mills Ltd. vs. Commissioner of Central Excise, Mumbai reported in 2007 (211) ELT 353 (SC). Para-9 of the aforesaid decision reads as under :- Accordingly, the civil appeal filed by the appellant herein stands allowed. The impugned judgement of the Tribunal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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