9911796707
TMI Blog2013 (12) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Policy. Concessional rate of duty under would be restricted as per Condition 2, to the goods cleared into DTA as per provisions of sub-paragraphs (a), (d), (e) and (g) of Paragraph 6.8 of Foreign Trade Policy, which are permitted to sell into DTA in a particular limit. On the other hand, the concessional rate of duty of serial No. (1) of the Table of the said notification would apply to the goods cleared into DTA in accordance with the provisions of Foreign Trade Policy and subject to fulfilment of condition No. 1 insofar as the goods cleared into DTA are not exempted by the State Government from payment of sales tax or value added tax. Sub-paragraph (h) of Paragraph 6.8 permitted to sell into DTA upon intimation to Development Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to April, 2012. Adjudicating authority confirmed the demand of differential duty of ₹ 28,20,20,898/- along with interest and penalty. 2. Learned counsel on behalf of the applicant submits that Notification No. 23/2003-C.E. (supra) provides concessional rate of duty on the goods manufactured in EOU cleared for DTA in accordance with the provisions of Foreign Trade Policy and subject to fulfilment of conditions of the Notification. She submits that they claimed benefit of exemption of additional duty of customs under Sl. No. 1 of the Table appended to the said notification, on the goods cleared into DTA in accordance with the provisions of Para 6.8(h) of the Policy and also fulfilled the condition of the Notification as laid down in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion itself. 4. After hearing both the sides and on perusal of the records, we find that the issue involved in this case is as to whether the applicant is eligible for the benefit of Notification No. 23/2003-C.E. (supra) under Sl. No. 1 of the Table appended thereto. For the purpose of proper appreciation, the relevant portion of the notification is reproduced below :- In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), the Central Government, being satisfied that it is necessary in the public interest as to do hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 2 Any Chapter All goods In excess of the amount equal to the aggregate of duties of Customs leviable on like goods, as if,- (a) the duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), read with any other notification in force was reduced by 50%, and (b) no additional duty of customs was leviable under sub-section (5) of Section 3 of the said Customs Tariff Act : Provided that while calculating the aggregate of customs duties, additional duty of customs leviable under sub-section (5) of the Section 3 of the said Customs Tariff Act shall be included if the goods cleared into Domestic Tariff A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods used for the purpose of manufacture or processing of the goods cleared into DTA from the unit. 4.3 On plain reading of the opening paragraph of the Notification No. 23/2003-C.E. (supra), it is clear that the exemption benefit would be extended to the goods manufactured in EOU cleared into DTA in accordance with the provisions of Foreign Trade Policy. Then, it has to fulfil the particular conditions as specified in the Table appended thereto. EOU is permitted to clear the goods into DTA as per provisions of Paragraph 6.8 of Foreign Trade Policy. 5. In the present case, the learned consultant submitted that they cleared the goods into DTA in accordance with provisions of sub-paragraph (h) of Para 6.8 of Foreign Trade Policy. So, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessional rate of duty of serial No. (1) of the Table of the said notification would apply to the goods cleared into DTA in accordance with the provisions of Foreign Trade Policy and subject to fulfilment of condition No. 1 insofar as the goods cleared into DTA are not exempted by the State Government from payment of sales tax or value added tax. Sub-paragraph (h) of Paragraph 6.8 permitted to sell into DTA upon intimation to Development Commissioner provided they have achieved positive NFE. It is seen that conditions of the concessional rate of duty under serial No. (1) and (2) of the Table of the notification are different and distinct. Apparently, there is no restriction in the notification that the assessee is not eligible to avail the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
