TMI Blog2019 (5) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. Since SEZ is located within India only, it cannot be assumed to be foreign territory. Even the deeming fiction created under Notification No.23/03-CE limits its scope to goods received from other 100% EOUs as well as certain deemed exports supplies under para 8.3(a) and (b) of the FTP. Such deeming fiction does not cover goods received from SEZ at all. That despite defining the term DTA in Notification No. 23/03-CE (Sr. No.3), the condition No.3 states that in order to claim benefit of concessional rate under Sr. No.3, wholly from raw materials produced or manufactured in India . The condition does not state that wholly from raw materials produced or manufactured in DTA , and such meaning therefore cannot be artificially assigned by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. Period Involved SCN date OIA No. Date Inputs procured from Amount of Duty Rs. 1 E/12091/2016 21.09.06 to 20.03.10 02.09.2011 VAD-EXCUS003-APP-231-2016-17 dated 18.07.16 SEZ, EOU and DTA units 10,71,187/- 2 E/10162/2018 2006-07 to 2009-10 02.09.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT in form of appeal No. E/10162/2018. 3. We have heard Shri Saurabh Dixit, Ld. Counsel for the appellant and Shri. K.J. Kinariwala Ld. Assistant Commissioner (AR) for the Revenue who reiterated the findings of the Commissioner (Appeals). We find that in so far as issue of receipt of raw materials from other 100% EOUs is concerned, an identical issue on hand stands decided by this court in the case of Phthalo Colours Chemicals India Ltd. vide its Final Order No. A/12537/2018 dt.5.11.18, wherein the demand had been treated as time-barred, considering the complex interpretational issue as well as CT-3/Procurement Certificates obtained and ER2 returns filed from time to time, which shows there is no suppression involved in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods received from SEZ at all. That despite defining the term DTA in Notification No. 23/03-CE (Sr. No.3), the condition No.3 states that in order to claim benefit of concessional rate under Sr. No.3, wholly from raw materials produced or manufactured in India . The condition does not state that wholly from raw materials produced or manufactured in DTA , and such meaning therefore cannot be artificially assigned by revenue authorities. That the Hon ble Gujarat High Court in the case of Gujarat Essar Steel Ltd 2010 (249) E.L.T. 3(Guj.) at Paras 41.1.2 to 41.1.4, 41.3.4, after having considered the issue at great length, held that SEZ is also a territory within India only and goods supplied to SEZ cannot be said to be exported out of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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