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TMI Blog2004 (10) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri Bijay Kumar, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellants manufacture cotton yarn falling under Chapter Heading 52.03 of the Central Excise Tariff Act, 1985. Somewhere in the month of July, 2000 they applied to the central excise department for permission to remove the cotton yarn without payment of duty for job work for conversion into hank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessed, is removed without payment of duty to one or more factories for the purpose of further processing, such removal shall be subject to and in accordance with the provisions of sub-rule (3) of Rule 96. This sub-rule stipulates that when cotton yarn is removed from one factory to another, the consignor shall follow the procedure as required by Rule 156A and 156B as modified by Rule 173N. In al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Notification 6/2000 dated 1-3-2000. In such circumstances, the fact that the hank yarn has not been brought back as per the provisions of various rules cited above does not mean that an exempted goods can be subject to payment of duty. The entire contention of the department appears to be that because the alleged procedure laid down in Rule 96E is not followed, duty becomes payable on exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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