2004 (2) TMI 437

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..... khon, Member (T)].- The appellants are 100% EOU and based on permission by the Development Commissioner, Kandla Free Trade Zone, they were clearing goods from their 100% EOU. The appellants were engaged in the manufacture of grey man made fabrics from polyester twisted yarn. They cleared such fabrics waste of and polyester twisted yarn, which arose during the manufacture received by them from .....

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..... such removals to be imports and therefore confirmed a duty of Rs. 11,00,555/- under Section 28 and imposed a penalty of equivalent amount under Section 114A on the EOU and demands interest from the EOU. Hence this appeal. 2. After hearing both sides and considering on the issue of nature of duty on clearance from an EOU, in the case of Vikram Ispat [2000 (120) E.L.T. 800 (Tri. - LB) = 2000 (40) .....

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