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TMI Blog2008 (9) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved in the present appeal of the Revenue. The respondents are a 100% Export Oriented Unit engaged in the manufacture of grey cotton fabrics. The dispute relates to clearance of such cotton grey fabrics in Domestic Tariff Area by availing the benefit of Notification No. 4/ 97-CE, dated 1.4.97 issued under Section 5A of Central Excise Act, 1944 which exempts grey cotton fabrics. As per the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere required to be cleared on duty in accordance with tariff rate and not in terms of effective rate. 2. We find that the issue is no more res integra and stands decided by the Hon'ble Gujarat High Court in the case of Lucky Star International vs. UOI - 2001 (134) ELT 26 (Guj.) vide which, the Circular No. 38/2000-Cus., dated 10.5.2000 [reported in 2000 (38) RLT M41] issued by the Ministry, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er decision of the Hon'ble Gujarat High Court in the case of Varsha Exports vs. UOI - 2000 (40J RLT 9 (Guj.). 3. Apart from the above, we also note that a clarification stands issued by the Ministry of Finance vide its letter F.No. 305/113/94-FTT, dated 19.2.1998 clarifying that the duty in respect of clearances made by a 100% EOU would be at the effective rate of duty and such units would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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