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TMI Blog2012 (5) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... - C/249/2011(PB), - Dated:- 1-6-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Shri S.R. Meena, SDR, for the Appellant. Shri O.P. Agarwal, C.A., for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. We have heard Shri S.R. Meena, learned SDR appearing for the Revenue and Shri O.P. Agarwal, learned Chartered Accountant appearing for the respondent. 2. As per facts on record the respondent is a 100% EOU and had exported goods for display at Fair Singapore 2006 on returnable basis. The respondents have imported these goods through ICD Concor, Jodhpur and filed bill of entry No. 006/2007-07 dated 21-4-06 claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is impugned before us. 4. On going through the said order we do not find any infirmity in the view adopted by Commissioner (Appeals). The respondents have placed reliance on the Board s Circular No. 314/30/97-CX., dated 6-5-97 laying down as under : 4. As per the proviso to rule 9(1) any clearance of excisable goods from the place of their production (including a 100% EOU), without payment of duty for export shall be under rule 13 and as per Explanation 1 to rule 13, manufacture includes the process of blending of any goods or making alteration or any other operation thereon, since the clearances for export under bond by the 100% EOU is under rule 13, the said Explanation will be applicable to the present case. Thus the term ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on semi-finished yarn. In view of the above circular, we find that impugned order is not sustainable. The demand is set aside and the appeal is allowed. 6. Similarly in the case of S.T.L. Exports Ltd. v. CCE, Indore reported in 2003 (162) E.L.T. 546 (Tri. - Del.) the following observations were made : The Central Board of Excise Customs, vide circular No. 332/40/97-TRU, dated 28-4-97, clarified that in terms of notification 1/95-C.E., the manufacture includes the process of blending of any goods or making alteration or any other operation thereof in para 5 of the said circular, it has been mentioned that broader view is called for in respect of interpretation of provisions of notification No. 1/95-C.E. and exemption is not to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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