9911796707
TMI Blog2008 (5) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - In the impugned order, duty has been demanded with interest and penalty on mixed Copper Wire manufactured by the appellant and cleared to domestic tariff area on refusal by their customers to whom they were sent for export. After adjudication proceedings, the Adjudicating Authority has held : Conversion of Copper rods into wires has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of para 6.8(f) of the Exim Policy, 2002-2007. 2. The main question to be decided in this case is whether Copper wires manufactured out of Copper rods by a EOU have to be held liable to duty. In this case it is well settled as pointed out by the ld. Advocate that conversion of Copper rods into wires does not amount to manufacture in view of the following decisions : 1. &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under main Section 3 of the Central Excise Act. Once it is held that goods have not been manufactured and therefore do not attract duty, the liability of the appellants will be limited to the duty payable under Notification No. 22/2003, this notification provides that when the inputs are not proved to the satisfaction of the officer to have been used in connection with the production or packagin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the clearances are illegal. Under these circumstances, there is no justification for imposition of penalty on the appellants. 5. In view of the above discussions, the appeal is allowed except that the appellants are required to pay interest under Section 11AB, if the same has not already been paid on the duty of Rs. 13,70,192/-, which they have already discharged. (Pronounced in Court on& ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
