9911796707
TMI Blog2009 (4) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act - as per General Note 2 of the Drawback Notification No. 31/99-Cus., All Industry Drawback Rates do not apply to products manufactured partly in such warehouse - It is not disputed that only the fabric used for making knitted garments was processed in a 100% EOU. In other words, it is the intermediate material and not the export item which was manufactured in a 100% EOU – so duty drawback ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wback Notification No. 31/99-Cus., dated 20-5-1999, All Industry Drawback Rates do not apply to products manufactured partly in a warehouse under Section 65 of the Customs Act and a 100% EOU is a warehouse declared under the above statutory provision, and has also imposed a penalty of Rs. 2 lakhs upon the appellants in terms of Section 114(iii) of the Customs Act. 2. We have heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-Customs, dated the 25th April, 2000, or against Duty Free Replenishment Certificate Licence issued in terms of Notification No. 46/2002-Customs, dated the 22nd April, 2002, drawback at the rate equivalent of Central Excise allocation of rate of drawback specified in the said Table shall be admissible subject to the conditions specified therein ; (c) manufactured or exported by a unit licensed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er words, it is the intermediate material and not the export item which was manufactured in a 100% EOU. The Commissioner has denied the drawback benefit on the ground that since the processing was done in a 100% EOU which is a warehouse under Section 65 of the Customs Act, the garment was manufactured partly in a warehouse and, therefore, not entitled to drawback benefit as per Note 2(a) of the Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
