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TMI Blog2015 (11) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... Raw Oil was not covered under 100% EoU scheme and hence tariff rate applicable in DTA which was nil would be applicable to the by-product removed by the respondent. This finding has been upheld by the Customs, Excise and Service Tax Appellate Tribunal as well. It has affirmed the order of the Commissioner (Appeals) and dismissed the appeal of the Revenue challenging the order of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962. As far as soyabean is concerned, it falls under Chapter Heading No. 2302.00 and by products Soyabean Solvent Extraction Raw Oil/Crude Oil was under Chapter Heading No. 1503.00 of the Schedule to the Central Excise Tariff Act, 1985. The respondent has been availing the facilities of self-removal procedure and had cleared the by-product Soyabean Solvent Extraction Raw Oil in DTA by ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 ₹ 10,000 13.11.2001 30.10.2001 ₹ 62,60,871 ₹ 10,000 13.11.2001 26.12.2001 ₹ 7811 ₹ 1000 13.01.2002 28.12.2001 ₹ 96,95,865 ₹ 20,000 13.01.2002 TOTAL Rs.2,95,13,265 The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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