TMI Blog2020 (7) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant has rightly claimed the benefit of exemption notification No.52/2003-Cus dt.31.3.2003 Clause 4(c) and Notification No.22/2003-CE dt.31.3.2003 Clause 8(ii). The appellant has also relied on the decision of this Tribunal in the case of SUN PHARMACEUTICALS INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE ST, PUDUCHERRY [ 2018 (4) TMI 968 - CESTAT CHENNAI] . On going through the facts of the said case, it is found that this Tribunal has allowed benefit to the appellant for clearance of empty drums which were usable by the buyer and allowed benefit of exemption notification. The case of the appellant in the present case is on better footing than that on Sun Pharmaceuticals Industries Ltd. The appellant has rightly cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout payment of duty in accordance with the conditions stipulated by various Customs/Central Excise Notifications in force during the relevant period. It was found that the appellant has cleared certain waste and scraps of HDPE drums, MS GI, Polymer, Paper, BOPP Tapes materials and other non-usable scraps into DTA without payment of duty and that this scrap has arisen out of usage of imported/domestically procured raw materials, capital goods and packing materials during the production process. Therefore, a show cause notice was issued to the appellant demanding duty payable on waste and scrap so cleared into DTA without payment of duty. The matters were adjudicated and it was held that appellant is liable to pay duty on such waste and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, they are not entitled to claim benefit of exemption notifications cited herein above by the learned counsel for the appellant and the learned Commissioner has rightly demanded duty from the appellant. 5. Heard the parties and considered their submissions. 6. As per the show cause notice, duty has been demanded for clearance of waste and scrap of HDPE drum, MS GI, Polymer, Paper, BOPP Tapes materials and other non-usable scraps. The said fact is not in dispute, therefore, we are required to see whether the exemption claimed by the appellant is correct or not. 7. Notification 52/2003-Cus dt.31.03.2003 condition 4(c) is applicable to the facts of the case which is reproduced hereunder: Such clearance of used pac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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