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TMI Blog2018 (1) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... merges - The cotton waste is exempted under Notification No.23/2003-CE without any condition. The Assistant Development Commissioner unconditionally exempted from duty. There is no merit in the present appeals and no substantial question of law arise in these appeals - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... , 9.9 and 9.20 of the Exim Policy 1999-2002 and Notification No.23/2003-CE held that obtaining soft cotton waste in the course of carding and combing, ginning cotton does not amount to manufacture and no new product with distinct name, usage and character emerges. The cotton waste is exempted under Notification No.23/2003-CE without any condition. The Assistant Development Commissioner of NSEZ, Noida had clarified that as cotton waste is unconditionally exempted from duty, the same is not be counted for DTA sales entitlement in terms of para-6.8(e) of the Exim Policy 1999-2002. 6. Learned Tribunal affirmed the order passed by the original authority and dismissed the appeal filed by the Revenue. It is this order, which has been impugned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and above this limit, goods as well as scrap/waste will attract full rate of duties. 9. He has also drawn our attention to para-6 of the decision in the case of Hindustan Granites vs. Union of India & others reported in 2007 (12) SCC 178 and submits that the ceiling is included in the sale of rejects under para-6.8(d) as well as sale of waste under para-6.8(e) and by-products under para-6.8(g). He further submits that as per para-9.9 and 9.20 of the Exim Policy 2004-2009, for home production from the unit does exceed 50% of the free on board value of exports made during the year (starting from 1st April of the year and ending with 31st March of next year) by the said unit. 10. He lastly submits that dutibility of cotton waste has nothi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23/2003-CE dt. 31.03.2002 (erstwhile Notification No.6/97-CE dt. 01.03.1997). Therefore the benefit of NIL duty is available irrespective of the fact whether DTA sale entitlement is available with the unit or not. Under the circumstances, this office feels that the value of such clearance cannot be counted against DTA sale entitlement in terms of para 6.8(e) of ETP and notification 23/2003-CE dt. 31.03.2003. 14. He has further drawn our attention to the decision of the Apex Court in the case of Virlon Textile Mills Ltd. vs. Commissioner of Central Excise, Mumbai reported in 2007 (211) ELT 353 (SC). Para-9 of the aforesaid decision reads as under :- Accordingly, the civil appeal filed by the appellant herein stands allowed. The impugned j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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