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TMI Blog2017 (4) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri Alok Barthwal, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - These three appeals are by Revenue against a common impugned order of Commissioner, Central Excise, Indore. The main respondent M/s. STI India Ltd. are registered as 100% EOU for manufacture of cotton yarn, cotton knitted fabric and polyester cotton yarn. They have cleared their finished goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n waste while arriving at the entitled clearance of 50% of FOB value to DTA sales. It was contended that the cotton waste even if exempted by Notification No. 23/2003-C.E. is of no consequence as the DTA sale entitlement has to be calculated taking together of the goods cleared by the respondents to DTA. 4. We have heard the ld. AR for Revenue and the ld. Counsel for the respondents. The res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without any condition. In such a situation, we find that the argument of the Revenue that clearance of cotton waste should be within the overall ceiling of 50% of FOB value is contrary to Exim Policy. It may be noted here that Assistant Development Commissioner of NSEZ, Noida had clarified that as cotton waste is unconditionally exempted from duty, the same is not to be counted for DTA sales entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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