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TMI Blog2017 (10) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... l include additional duty of customs which is computed based on the rate applicable to goods produced or manufactured in India - In the present case, the N/N. 6/2006-CE is applicable to goods manufactured in India. The objection of the Revenue is that the said Notification issued under section 5A of the Act did not specifically indicate that the same is available to goods produced or manufactured in 100% EOU. In the absence of such stipulation the rate of duty applicable should be determined without extending the benefit of N/N. 6/2006-CE. While calculating the duty to be paid in terms of proviso to section 3, the appellant-assessee can avail the exemption N/N. 6/2006-CE. - appeal allowed - decided in favor of appellant. - Sl.No.1) Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taken up together as the issue is identical in respect of the same appellant-assessee. Accordingly after waiving the requirement of pre-deposit we take up the appeal by the assessee also. 5. We have heard both sides and perused the appeal records. 6. The only point of dispute is the availability of exemption under Notification No.6/2006-CE to the appellant-assessee, who is a 100% EOU unit clearing goods to the domestic tariff area. The duty payable for such clearance is in terms of the proviso to section 3 of the Central Excise Act, 1944. The said section stipulates that the duty shall be equal to aggregate of duties of customs which would be leviable under Customs Act, 1962 or any other law for the time being enforced, on the like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to import of goods into India. 7. We also note that this matter has been clarified by the Director General of Export Promotion (CBEC). It was noted in the letter dated 02.04.2008 that there is no bar under provision of section 5A of the Act for considering the Excise exemption while calculating the additional customs duty component payable by an EOU on DTA clearances. The unit would be liable to pay duties based on applicable basic customs duty and applicable additional customs duty in terms of available exemptions. The issue was examined and decided by the Tribunal also in the case of Ratangiri Textiles Ltd. v. Commissioner of Central Excise, Jaipur-III [2003 (161) E.L.T. 975 (Tri.-Del.)]. The Tribuanl referred to the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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