TMI Blog2005 (7) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... re against the Order-in-Appeal No. 471/2002-CE, dated 30-7-2002. 2. The brief facts of the case are as follows :- The appellants are 100% E.O.U. governed by the Para 9.9(f) of the EXIM Policy 1997-2002. They cleared the goods to Domestic Tariff Area (D.T.A.) on payment of duty of 50% of the duty of the Customs as per Notification No. 2/97, dated 4-1-95. But the above notification provides exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 42/97, dated 19-9-97 wherein it is stated that- "As per the EXIM Policy the electronic hardware products may be sold into DTA either up to the graded percentage based on their NFEP or they can sell up to 50% of the value of their production on an annual basis into DTA without any minimum NFEP stipulation. However the rate of duty under both the options is the same." The appellants stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms duty on the goods cleared to the DTA. However, this practice is in direct conflict with the notification No. 2/95 which excludes within its scope of clearances under Para 9.9 of EXIM policy. Under these circumstances, the lower authorities have gone by the notification issued. In our view, when there is a Board's Circular which is contrary to the notification, the notification only will prevail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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