9911796707
TMI Blog2011 (2) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... EXIM Policy and para 9.24 of Handbook of Procedure make it abundant clear once a permission is given to sell in DTA, it will apply to all the products specified in the LOP. In view of this position, there is no ground for denial of the concessional rate of duty under Notification No. 2/95-C.E dated 4.1.95. Whether duty should be computed on the basis of 50% of the aggregated duties of customs or on the basis of 50% of each of the customs duty as per Notification No. 2/95-C.E - Held that:- This issue has already been considered and decided in the case of M/s. Vikram Ispat vs. CCE [2000 (8) TMI 111 - CEGAT, NEW DELHI] and Futura Polymers vs. CCE Chennai [2002 (11) TMI 156 - CEGAT, COURT NO. III, NEW DELHI] wherein it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot eligible for the benefit of concessional rate of duty specified under Notification No. 2/95-CE dated 4.1.95. It has been further alleged that even in respect of panel meters cleared to DTA the assessee has not computed the duty correctly. Accordingly, the department issued a show-cause notice dated 9.7.02 demanding duty of Rs.49,84,216/- (Rs.46,35,119/- towards items which has been cleared without permission of the Development Commissioner + Rs.3,49,097/- towards wrong computation of duty). The assessee contended that the clearance to DTA is governed by para 9.9 of the Export and Import Policy 1997-2002 and as per para 9.24 of the Handbook of Procedures 1997 - 2002, the 100% EOU permitted to sale in DTA its products and services. Entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed interest on the duty demanded under Section 11AB thereof. The party is in appeal against the said order. The matter had come up before this Tribunal earlier. A direction was given to the party to obtain confirmation of the Development Commissioner whether bunching of product is allowed for DTA sale in terms of para 9.9 of the EXIM Policy. Accordingly, the party has sought clarification from the Development Commissioner vide letter dated 01.11.2010 and the Development Commissioner office vide letter dated 03.12.2010 has confirmed as follows:- "We write to inform you that Para 9.24 of the HBP Vol.I 1997 - 2002 (2001-2002) provides as follows:- "DTA sale and bunching of products" 9.24 "Within the entitlement of DTA sale, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification 2/95-C.E dated 4.1.95. 3. We have carefully considered the matter. As per the clarification given by the Development Commissioner's office vide their letter dated 3.12.10 (referred supra) it is clear that para 9.24 of the Handbook of Procedure provides bunching of product under DTA sale. DTA sale entitlement is considered in totality and not with reference to specific items. Therefore, DTA sale can be effected of all the items specified in the LOP without any separate permission for each of the items. Para 9.9 of the EXIM Policy and para 9.24 of Handbook of Procedure make it abundant clear once a permission is given to sell in DTA, it will apply to all the products specified in the LOP. In view of this position, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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