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TMI Blog2013 (7) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... omestic policy area as per standard Input Output norm notified under duty exemption scheme and in respect of items not covered by the norms Development Commissioner may fix ad-hoc norms for the period for six months - Applicant has applied for fixation of ad-hoc norms to the Development Commissioners on 04.07.2009 where as the applicant was selling their scrap to DTA since 29.03.2008 - prior to 04.07.2009 the applicant is not eligible for the benefit of exemption from SAD - Directed the applicant to deposit an amount of Rs. 10 lakhs as pre-deposit – stay granted partly. - E/3423-3424/2012-EX(DB) - STAY ORDER NO.56085-56086/2013 - Dated:- 6-2-2013 - Archana Wadhwa And Sahab Singh, JJ. For the Appellant : Shri Amit Jain, Adv. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 21/2002-Cus dated 1.3.2002. He submits that on S. No. 200 of Notfn. 21/2002 melting scrap of Iron or Steel is mentioned and is exempted unconditionally. He submits the Revenue is challenging exemption to the applicants on the ground that such scrap was sold to traders. He further submits that they have sold the melting scrap and paid applicable VAT/ Sales Tax and are the entitled to exemption from (SAD) under Notification No. 23/2003-CE Dated 31.03.2003. As regards payment of Cess on the goods cleared to the DTA he submits that 3rd time Cess is not payable by a 100% EOU on clearances to domestic tariff area. He also contests the demand on the ground of time limitation. 4. The Ld DR appearing for the Revenue submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom duty under Notification 21/2002. As regards the applicability of the exemption from the SAD under the Notification 23/2003, we find that under Para 6.8(e) of the Foreign Trade Policy waste and Scrap arising out of the manufacture can be sold in the domestic policy area as per standard Input Output norm notified under duty exemption scheme and in respect of items not covered by the norms Development Commissioner may fix ad-hoc norms for the period for six months. We note that applicant has applied for fixation of ad-hoc norms to the Development Commissioners only on 04.07.2009 where as the applicant was selling their scrap to DTA since 29.03.2008. We are of prima fecia view that prior to 04.07.2009 the applicant is not eligible for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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