9911796707
TMI Blog2010 (5) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Appellant is a 100% EOU. During the period from January 2001 to September 2001, appellant had manufactured plastic agglomer out of imported plastic waste and scrap. The dispute has arisen as to whether appellant is eligible for exemption under Notification No. 3/2001-C.E. dated 1-3-2001 (Sl. No. 73) in respect of their clearances to domesti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to excise duty payable on manufacturers in the domestic tariff area. In view of the fact that manufacturers in domestic tariff area who manufacture plastic materials out of waste need not pay any duty under this notification, she submits that the appellant would not be liable to pay CVD and therefore for calculation of excise duty payable equal to the measure of customs duty, CVD should not be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms duty payable on like goods imported and after applying exemption notifications if any available to 100% EOU. In the case of imports of plastic materials, it would not be possible for the department to verify whether such plastic materials were manufactured out of waste and scrap and being a conditional exemption, this notification would not be available in respect of imported goods. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the Hon'ble Court was considering whether 100% EOU clearances to domestic tariff area are required to be charged to CVD or eligible for exemption under Notification No. 6/2000-C.E. dated 1-3-2000, the predecessors notification. After hearing the matter in detail, the Hon'ble High Court quashed the Circular No. 38/2000-Cus. dated 10-5-2000 issued by the Board wherein it was stated that 100% EOU ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
