TMI Blog2007 (10) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... permissible limit of DTA sales as permitted by the Development Commissioner - raw materials were admittedly issued for manufacture in the 100% EOU and no raw materials as such has been diverted and hence demand of duty on the raw materials is not sustainable - demand on the raw materials which have gone into manufacture of finished products/wastes and rejects, sold in DTA, is not justified - E/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant period has permitted up to 50% of FOB value of exports (which included the value of goods cleared to 100% EOUs to be cleared in the DTA on payment of applicable duties. (c) DTA clearances including rejects/wastes cleared in the domestic market, where sought to be subject to duty without extending the benefit of Notification No. 2/95 and Notification No. 13/98 and show cause notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here are two categories of exports namely, physical exports, which are physically exported out of the country and the deemed exports, which are supplies made to 100% EOUs as raw materials for further manufacture and the manufactured goods being ultimately exported. The Development Commissioner has granted permission for DTA sales up to 50% in terms of Exim Policy for the DTA sales treating deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. 5.3 We find that the raw materials were admittedly issued for manufacture in the 100% EOU and no raw materials as such has been diverted and hence demand of duty on the raw materials is not sustainable. Therefore, we do not find any infirmity in the order of the Commissioner in not demanding the duty on the raw materials which have gone into manufacture of finished products/wastes and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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