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TMI Blog2018 (6) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of sale to DTA. The impugned order relies on the amendment made in Policy on 1.4.2001 to confirm the demand and penalty - there is no merit in the impugned order - appeal allowed - decided in favor od appellant. - Appeal No. E/950/09 - A/86401/2018 - Dated:- 6-3-2018 - MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) Shri Mayur Shroff, Advocate for Appellant Shri M.R. Melvin, Supdt. (AR) for Respondent Per: Raju This appeal has been filed by M/s Indoworth India Ltd. against confirmation of demand and imposition of penalty. 2. Learned Counsel for the appellant argued that the appellants are 100% EOU. The appellant removed the certain quantity of Poly Wool waste and All Wool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le entitlement in para 9.9(b) of the EXIM Policy. He argued that the said requirement was brought under Policy only w.e.f. 1.4.2001. He argued that the period in instant case is December, 1998 to March, 1999 and the clearance as waste scrap would not be influenced by para 9.9(b) of the Policy. 3. Learned AR relies on the impugned order. 4. We have gone through the rival submissions. We find that the lower authorities have sought to apply provisions of paragraph 9.9(b) of the Policy to the clearance of polywool waste and all wool waste. The appellants have claimed that prior to 1.4.2001, the provisions of para 9.9(b) of the Policy was not applicable to the clearance made in para 9.20 of the EXIP Policy 1997-2002. In this regard, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als with the disposal of the scrap, waste and remnants and during the relevant period there was no mention in the Para 9.20 that the sale of waste would also be counted against the DTA sale entitlement under Para 9.9(b) o; the Policy. Such requirement was reads as under Scrap/waste/remnants arising out of production process or in connection therewith may be exported or may be sold in the DTA on payment of duties as applicable under Paragraph 9.9(b) of the Policy wit in the overall ceiling of 50% of the FOB value of exports but shall not be subject to achievement of NFEP. Sale beyond this limit shall be on payment of full duties. There shall be no duties/taxes on such scrap/waste/remnants in case the same are destroyed with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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