TMI Blog2018 (11) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-DB, Appeal No. E/1063/2011-DB - A/12602-12603/2018 - Dated:- 13-11-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri Dhavl Shah (Advocate) For Respondent: Shri L. Patra (AR) ORDER Per: Ramesh Nair The issue involved in the present case is that whether the appellant being 100% EOU is required to pay excise duty on the clearance of Plastic used packing material wherein they received input. 2. Sh. Dhaval shah Ld. Counsel appearing on behalf of the appellant at the outset submits that the identical issue was raised in the case of DTA unit where the empty packing material in which the input is received on which cenvat credit was availed, that whether clearances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that this Tribunal recently passed an order No. A/11600-11602/2018 dated 01.08.2018 in the matter of Novodigm Ltd and Rubamin Laboratories Ltd Vs. CCE ST, Vadodara-I wherein involving the same issue, the appeals of the assessee were dismissed. 4. We have carefully considered the submissions made by both the sides and perused the records, we find that very same issue has been decided by the very bench in the case of Novodigm Ltd and Rubamin Laboratories Ltd (Supra) vide order dated 01.08.2018 which is reproduced below: The issue involved in the present case is that whether the appellant being 100% EOU is liable to pay duty on Empty Drums of inputs imported under exemption Notification No. 22/2003-CE dated 31.03.2003 and 52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered by this Tribunal in the matter of M/s Sanmar Speciality Chemicals Ltd. the Tribunal has passed following order: 5. The appellants have again reiterated the same very submissions which were raised before the Commissioner (Appeals) and stands duly dealt with by him. I have seen the provisions of notification as also Para 6.15(d) of the Foreign Trade Policy 2004-2009. The said provisions provide for disposal of used packing material on payment of duty on transaction value. The appellant s reliance on the decision in the case of West Coast Industrial Gases Limited - 2003 (155) E.L.T. 11 is not appropriate, inasmuch as in those cases the clearance of MS Barrels/drums etc. was in respect of inputs received by a DTA unit and not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on the value at the time of import and at rates in force on the date of payment of such Customs duty. Revenue s contention is that the empty barrels fall under 5(b). In our view such contention is acceptable. 7. As such, I do not find any justifiable reasons to take a view different from the one that taken by the Divisional Bench of the Tribunal, in the above referred matter. 8. At this stage, appellant has contended that the barrels cleared by them were cut and were not capable of further use. However, I find that the lower authorities have considered the above submission of the appellants and have observed that no evidence stands placed by them on record showing that the barrels were not of repeated use. Before me also, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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