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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 ..... that as cotton waste is unconditionally exempted from duty, the same is not to be counted for DTA sales entitlement in terms of Para 6.8(e) of the Policy - reliance was placed in the case of M/s CT. COTTON YARN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE [2013 (1) TMI 249 - CESTAT NEW DELHI], where it was held that obtaining soft cotton waste in the course of carding and combing, ginning co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for export and sales in Domestic Tariff Area (DTA) along with cotton waste generated during the course of manufacture of finished goods. 2. The dispute in the present case relates to treatment of cotton waste clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 respondents have filed cross appeal also in these cases. The lower authorities examined the legal provisions as per Para 9.9 and 9.20 of Exim Policy 1999-2002 and Notification Nos. 23/2003-C.E. The original authority relying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 entitlement in terms of Para 6.8(e) of the Policy. We find that on careful examination of the applicable provisions of Exim Policy and Notification as stated above, there is no merit in the present appeals by Revenue. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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