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TMI Blog2018 (8) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced or manufactured outside India and if imported into India. It is also clear that if such goods are chargeable to duties with reference to the value, the value of such excisable goods shall be determined in accordance with the provisions of Customs Act, 1962 and Customs Tariff Act, 1975 - it is not correct for the appellants to take recourse under only on the fact that such goods if cleared by a DTA unit are not liable to pay any duty. The goods cleared by the appellants into DTA ought to be treated as imported goods and duty shall be levied accordingly. Extended period of limitation - Held that:- The appellants have contravened the provisions of Rules 8, 17 of Central Excise Rules, 2002 by way of non-maintenance of account relating to production, description and removal of goods into DTA and have also not filed ER-2 Returns for the months from April 2003 to June 2006 and therefore, the extended period is correctly invoked. The exemption available under N/N. 23/2003-C.Ex. dated 31.03.2003 cannot be denied to the appellant if they are otherwise eligible for the same. For the determination of the applicability of the N/N. 23/2003-C.Ex. dated 31.03.2003, the matter request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajkot- 1996 (82) ELT 539 (Tri.) (v) UOI Vs. J.G. Glass Industries Ltd.- 1998 (97) ELT 5 (SC) (vi) Divisional Deputy Commr. of Sales Tax Vs. Bherhaghat Mineral Indus.- 2000(119) ELT 271 (SC) (vii) Commissioner of C.Ex. Mumbai Vs. Laljee Godhoo Co.- 2007 (216) ELT 514 (SC) (viii) UOI Vs. Ahmedabad Electricity Co. Ltd.- 2003 (158) ELT 3 (SC) (ix) Crane Betel Nut Powder Works Vs. Commr. of Cus. C.Ex., Tirupathi- 2007 (210) ELT 171 (SC) (x) Hyderabad Industries Ltd. Vs. UOI- 1995 (78) ELT 641 (SC) (xi) Commr. of C.Ex., Chandigarh-II Vs. Steel Strips Ltd.- 2003 (154) ELT 336 (SC) (xii) Commr. of Income Tax, Chennai Vs. Yak Granite Industries P. Ltd.- 2007 (214) ELT 508 (Mad.) (xiii) Grasim Industries Ltd. Vs. UOI- 2011 (273) ELT 10 (SC) 3. The learned counsel for the appellants submitted that assuming but not submitting that the process amounts to appellants would be eligible for claiming the benefit of concessions available under Notification No. 23/2003-C.Ex. dated 31.03.2003. 4. The learned DR has contended that the learned counsel relied upon so many cases; however, the issue under discussion in all the cases cited was about exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lude agriculture, aquaculture, animal husbandry, sericulture, horticulture, pisciculture and mining etc. Definition in FTP, all inclusive terms and the meaning thereof should not be taken in respect of goods cleared in DTA which will be governed by the Customs Act. As per the assessee s contention that in case, the goods are hold to be manufactured benefit of Notification No. 23/2003-C.Ex. dated 31.03.2003 may be given. It is to submit that the goods cleared into DTA are governed by Sub-Para (a), (d) and (g) of Para 6.8 of FTP so the entitlement is subject to fulfilling the conditions listed therein and on being permitted by the Development Commissioner. The appellants have not produced any such certificate from the Development Commissioner therefore the eligibility of the appellants to the above Notification cannot be decided at this end. 4.2 The learned AR further submitted that they have not intimated the Department about DTA clearances and have not followed the procedure under Rule 17 of the Central Excise Rules, 2002. The General Manager of the company in his statement dated 18.10.2007 has squarely admitted their lapse therefore proviso to Section 11(A) is squarely applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced or manufacture in India, as, and at the rates, set forth in the said Schedule II:] PROVIDED that the duties of excise which shall be levied and collected on any excisable goods which are produced or manufactured,- [(i) xxx] (ii) by a 100% export-oriented undertaking and [(brought to any other place in India]; shall be an amount equal to the aggregate of the duties of customs which would be leviable [Under the Customs Act, 1962 or any other law for the time being in force], on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value; the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 (51 of 1975). 6.2 It is clear from the above that in respect of 100% EOUs, duties of excise levied and collected shall be an amount equal to the aggregate the duties of customs which would be leviable (under the Customs Act, 1962 or any other law for the time being in force) on like goods produced or manufactured outs ..... 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