2006 (9) TMI 397

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..... for the Respondent. [Order per : T.V. Sairam, Member (T)].- The applicants have filed an appeal against the order of Commissioner (Appeals) made on 3-5-2006 which has denied the availment of DTA benefits to the appellant on the plea that the item sold in the DTA was synthetic yarn whereas the permission was granted for cotton yarn and synthetic yarn . They had obtained DTA sale permissi .....

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..... ods or goods belonging to the same class is not free from doubt. I, therefore,.... 2. It was argued before us that the DTA sale by an EOU is an entitlement which accrues to an EOU on the basis of the preceding year s performance on achievement of prescribed NFEP. Therefore, the goods exported relates to the preceding year and not to the year of sale. In support of this, argument, this Trib .....

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..... sought before confirming demands based on the EXIM Policy. The Tribunals vide various judgements as mentioned in para 24 above have also reiterated the same. The Ministry of Commerce, Government of India, have done away with the policy of bunching of products within the six digit HS code, with effect from April 1998. In view of this I hold that the demand raised under sub-section (1) of Section 11 .....

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