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TMI Blog2014 (11) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... mar, AR, for the Respondent. ORDER [Order per : H.K. Thakur, Member (T)]. - Main appellant M/s. Filatex India Limited is a manufacturer of POY out of duty paid chips and clearing part of its POY to 100% EOU availing exemption under Notification No. 22/2003-C.E., dated 31-3-2003. Main appellant is also clearing a part of POY manufactured to the job workers, gets the fabrics back and clear the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade to 100% EOU for goods which are ultimately exported. He relied upon the Order No. A/2094/WZB/AHD/2011, dated 10-6-2011 passed by this Bench in the case of M/s. Modern Petrofils v. CCE, Vadodara (Appeal No. E/2748/2006) and argued that the present appeals are squarely covered by the latest law laid down by this Bench. He also relied upon C.B.E. & C. Circular No. 641/32/2002-CX, dated 26-6-2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collection of National Calamity Contingent Duty (NCCD) on goods exported under bond. The duty demands are issued on the ground that the said notification does not apply to NCCD. 2. Board has examined the matter. Though NCCD is levied under Finance Act, 2001, it is a duty of excise. Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 issued under Rule 19 of Central Excise Rules, 2001 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Bench that NCCD is not leviable. In view of the latest view point held by this Bench NCCD is not payable by the appellant. Secondly, C.B.E. & C. circulars issued on an issue are binding on the departmental officers and cannot be challenged in appeal. In view of the above observations appeals filed by the appellants are allowed.
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