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TMI Blog2018 (9) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... R (TECHNICAL) For Appellant: Sh. S. Suriyanarayan (advocate) For Respondent: Sh. T.K. Sikdar (AR) ORDER Per: Mr. Ramesh Nair The issue involved in the present case is that whether the appellant is liable to pay National Calamity Contingent Duty (NCCD) when the goods are supplied to 100% EOU. 2. Sh. S. Suriyanarayan Ld. Counsel on behalf of the appellant at the outset submits that the issue has been considered by this Tribunal in the case of JBF Industries Ltd. Vs CCE Vapi 2009 (246) ELT 286 (Tri.-Ahmd.). He also placed reliance on the following judgments. Commissioner of Customs vs Reliance Industries Ltd. 2011 (268) ELT 380 (Tri. Amd.) which has been upheld by Hon ble Supreme Court reported at Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically export, the benefit of Circular No. 641/32/2002-CX., dt. 26-6-02 cannot be extended to the appellant, clarifying the NCCD as duty of excise, the same is not liable to be paid at the time of export of the goods. We find that Tribunal in the case of M/s. Modern Petrofils Ltd. being Order No. A/2689/WZB/AHD/2008, dt. 3-2-08, by taking note of the precedent decisions, has held that NCCD is not leviable in respect of the goods cleared to other 100% EOU. As such, we find that the issue is settled in favour of the assessee. We, accordingly, set aside the demand of duty of ₹ 6,73,288/-. 3. Another demand of ₹ 10,39,624/- has been confirmed against the appellant as NCCD in respect of POY cleared to their job workers. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the issue in question has already been decided by this Tribunal according to which NCCD is not leviable to the goods cleared to 100% EOU. We therefore, following the ratio of the above order, hold that the appellant is not liable to pay NCCD on the goods cleared to 100% EOU. As regard, the judgment in the case of Hero Honda Motors (supra) cited by the Ld. AR, we find that in the said case, goods were cleared under Notification No. 50/2003-CE by area based exempted unit. Therefore, the facts in that case is different from the present case. Hence, the same is not applicable. As per the above discussion, the impugned order is set aside, the appeal is allowed. (Pronounced in the open court on 27.07.2018) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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