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TMI Blog2006 (4) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellants are 100% E.O.U. engaged in the manufacture of texturised/crimped Polyester yarn. They were permitted to make clearance to the domestic tariff area. While clearing the goods the average assessable value came to Rs. 57/- per kg. as declared in the bill of entry. However, it was noticed by the department that the clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the record. 4. The learned JDR supported the findings of the Commissioner. The appellant in their appeal have stated that they being in 100% E.O.U. were subject to the payment of duty at rates prescribed under Section 12 of the Customs Act, 1962 and thus the assessable value had to be taken in accordance with the provisions of the Customs Act, 1962. 5. Their specific situation was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants was not less than the duties of the Excise leviable under the provisions of Central Excises and Salt Act, 1944 and thus there was no short payment in terms of proviso to Notification No. 101/93. The department reliance on Notification 32/94 for valuation is misplaced as appellant is exclusively governed by the Customs Tariff Act. In view of this no duty can be demanded from them and order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of 50% of the duty of the Customs which would be leviable under Section 12 of the Customs Act, read with other notification for the time being in force. However, second proviso to notification provides that the amount of duty payable in accordance with this notification in respect of the said goods shall not be less than the duty of excise leviable on the like goods produced or manufactured ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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