9911796707
TMI Blog2002 (3) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : S.S. Kang, Member (J)]. Appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise. 2. Heard both sides. 3. Appellants were manufacturing printed circuit boards (PCB) falling under sub-heading 8534.00 of Central Excise Tariff and were working as 100% EOU. They were permitted to manufacture the goods under bond and were als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled for the benefit of Notification No. 2/95-C.E. in respect of the goods sold in DTA without permission. His submission is that by availing the benefit of Notification No. 2/95-C.E., dated 4-1-1995, they had already paid central excise duty equivalent to 50% of the duties of customs leviable on the goods if imported into India in terms of Notification No. 2/95-C.E. Ld. Counsel relied upon the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E. and according to Section 3 of Central Excise Act, the goods manufactured by 100% EOUs, are liable to duty equal to the duties of customs under the Customs Tariff. 6. In this case, the appellants cleared the goods in DTA and availed the benefit of Notification 2/95-C.E. Appellants stated that they are not entitled for the benefit of Notification No. 2/95-C.E. The only issue remains whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only to sales made in DTA up to 25% of production which are allowed to be sold into India as per provision of EXIM Policy. In other words, Hon ble Court decided that if the goods are not allowed to be sold in India, the proviso to Section 3(1) of Central Excise Act, 1944 shall not be applicable. The expression allowed to be sold has since been replaced with brought to any other place w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India, shall continue to be chargeable to duty under main Section 3(1) of Central Excise Act, 1944. Appropriate action may be taken immediately to safeguard revenue and all pending decisions may be settled accordingly. 7. In view of above circular, the appellants are only liable to pay central excise duty as per Central Excise Tariff. The impugned order, demanding duty equal to the customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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