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TMI Blog2015 (6) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... peal on DTA clearance under Notification No. 23/2003-CE dated 31.03.2003 (Sl.No. 3 read with condition No. 3) for the period November,04 to October,05. In the present case, the demand covers July, 2004 to November, 2008. 3. Ld. Advocate submits that the Tribunal s order attained finality since no appeal has been filed by Revenue. He further submits that in the present case the only difference is both in the show cause notice, in OIO and in the impugned order the duty has been demanded under 22/2003-CE dated 31.03.2003 (illustration S.No.2). 4. After hearing both sides and on perusal of the exemption notification No. 23/03 and 22/03, we find that the appellants being EOU for clearance of DTA covered under para 6.8 of the policy as per Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk (STP) Unit or a unit in Software Technology Park Complex under the hundred percent export oriented scheme (hereinafter referred to as the user industry ); or (iii) the manufacture or development of electronics hardware or electronic hardware and software in an integrated manner for export, into Electronics Hardware Technology Park (EHTP) unit or a unit in an Electronic Hardware Technology Park Complex (EHTP) under the hundred percent. export oriented Scheme (hereinafter referred to as the user industry); or (b) all goods specified in Annexure II to this notification, when brought in connection with production, manufacture or packaging of goods as specified in Annexure-III for export, into export oriented undertaking in horticulture, ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... co-ordinate Bench at Bangalore held, in the case of certain other EOUs, that the epoxy resins used by the EOUs in the manufacture of granite slabs out of indigenously procured granite blocks were not to be considered as raw material but only as consumables and, accordingly, the Bench allowed the benefit of Notification No. 8/97-C.E. dated 1-3-97 (predecessor to Notification No. 23/03-C.E.) to the EOUs vide Final Order Nos. 404-407/2007, dated 27-3-2007 in Appeal No. C/150/2006 etc. We find that, in the said final order, the Bench considered Notification No. 23/03-C.E. as well. It also took into account the Development Commissioner s clarification which was to the effect that the resins used by EOUs in the polishing of granite blocks were on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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