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TMI Blog2013 (11) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty as well as procuring from the DTA market without payment of duty. The solvents due to repeated use get impurities and the mixture of such solvents is being cleared by the applicants without payment of duty. Show cause notices were issued to the applicants demanding duty in respect of the mixture of solvents which is cleared to DTA as well as demanding duty in respect of the inputs which were procured duty free contained in such solvents. The adjudicating authority dropped the demand of duty in respect of the inputs contained in the solvents on the ground that the demand is being confirmed in respect of the solvents, therefore the duty forgone in respect of the inputs contained in such solvents cannot be demanded. 3. The conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law relied upon the applicants where the duty forgone has been demanded in respect of the inputs contained in the waste cleared by 100% EOU. In the present case the demand in respect of the inputs contained in the product in question is dropped by the adjudicating authority, therefore the ratio of the above decisions is not applicable. 6. We find that the admitted facts of the case are that the applicants are a 100% EOU. The applicants are procuring inputs without payment of duty from the market by availing the benefit of Notification 22/2003-CE dated 31.3.2003 and also importing inputs without payment of duty by availing the benefit of Notification 52/2003-Cus dated 31.3.2003. 7. There is a special procedure prescribed in respect of 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, 1966, or cleared to the holders of certificate for duty free import from Apparel Export Promotion Council and Council for Leather Export as specified in paragraph 6.9(e) of Export and Import Policy, without payment of duty: Provided that goods which have been repaired, reconditioned, re- engineered shall not be allowed to be cleared outside the units: Provided further that where such articles (including rejects, waste and scrap and remnants) are either non excisable or such articles (including rejects, waste, scrap and remnants) if imported, are leviable to nil rate of duty of customs specified under First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and nil additional duty leviable under section 3 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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