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TMI Blog2015 (1) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ar the same relates to DTA clearance and the effective rate of duty is applicable in respect of such goods. The Tribunal in the relied upon decisions has taken note of the said clarification by the Board and has laid down that the clearances by 100% Export Oriented Units to Domestic Tariff Area would attract effective rate of duty fixed under exemption notification issued under Section 5A of Central Excise Act, 1944. As such, we find not reasons to take a different view. - Decided against Revenue. - E/2888/2005-EX(DB) - Final Order No. A/51122/2014-EX(DB) - Dated:- 14-3-2014 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Member (T) Shri Pramod Kumar, JCDR, for the Appellant. None, for the Respondent. ORDER Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants were eligible to avail the benefit of exemption Notification No. 7/2003-C.E., dated 1-3-2003 issued under Section 5A of Central Excise Act, 1944. I find that CBEC has clarified, vide letter F. No. 305/113/94-FTT, dated 19-2-1998 normally duty leviable would be read with notification for the time being in force. Even In absence of such words in the notification, the duty leviable would be effective rate of duty only . This view was also affirmed by Hon ble Tribunal in the case of Ratnagiri Textiles Ltd., v. CCE Jaipur-II [2003 (161) E.L.T. 975 (Tri.-Del.)] wherein it has been held that Rate of duty-Additional Duty of Customs - clearances made by 100% export Oriented Unit to Domestic Tariff Area - Rate of duty to be the effective rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal. Revenue in their memo of appeal have nowhere contended that the said decisions are not applicable to the facts of the present case or same have been reversed by any higher appellant form. In terms of the Board clarification the goods manufactured by 100% EOU have to be treated as having been produced in India, in so far the same relates to DTA clearance and the effective rate of duty is applicable in respect of such goods. The Tribunal in the relied upon decisions has taken note of the said clarification by the Board and has laid down that the clearances by 100% Export Oriented Units to Domestic Tariff Area would attract effective rate of duty fixed under exemption notification issued under Section 5A of Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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