TMI Blog2007 (7) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. - 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 rejects, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cleared them on deemed export basis to other 100% EOUs for their use. (b) The periods involved in the appeals are Feb., 2000 to August, 2000 and Feb., 2001 to April, 2001. (c) The Development Commissioner during the relevant period has permitted up to 50% of FOB value of exports to be cleared in the DTA area on payment of applicable duties. (d) DTA clearances including reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been cleared into DTA with the permission of Development Commissioner. 3. The ld. DR relied on the decision in the case of M/s. Asian Alloys Limited v. C.C.E., Delhi-III [2006 (203) E.L.T. 252 (Tri.- Del.)]. 4.1 The basic dispute arises on account of differing perception on the terms "exports". There are two categories of exports namely, physical exports, which are physically expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (196) E.L.T. 34 (Tri.-Del). Therefore, the clearances made by the respondent are clearly within the permissible limit of DTA sales as permitted by the Development Commissioner. 4.3 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, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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