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TMI Blog2008 (1) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... velopment Commissioner - no case of use of raw materials for a purpose other than intended purpose - clearance of rejects are within permissible limit of 50% of the exports, if value of deemed exports are into account – demand & penalty not sustainable - E/1844/2003 - A/183/2008-WZB/AHD - Dated:- 31-1-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per : M. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve also been cleared in the domestic market, as they are not normally exportable or usable raw materials by other 100% EOUs. (d) The department held that in respect of waste and rejects cleared in the domestic market, excise duty is payable as finished product and in addition, customs duty on the inputs and excise duty on the inputs, which have gone into the manufacture of the said finished good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved is as to how the stipulated FOB value of export is to be determined. The Tribunal in the case of M/s. Amitex Silk Mills P. Ltd. [2006 (72) RLT 11 (CESTAT - Del.)] has held that the value of deemed export clearances should be taken for the purpose of determining the eligibility of 50% of the FOB value of the export and the appellant should be permitted to clear in the DTA on payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the domestic market as per the permission granted by the Development Commissioner. Under these circumstances, no case of diversion or use of the raw materials procured duty free for a purpose other than intended purpose, has been made out. Therefore, no valid grounds have been adduced to interfere with the findings of the Commissioner (Appeals) in respect of non-demand of duty on the raw materials ..... X X X X Extracts X X X X X X X X Extracts X X X X
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