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TMI Blog2018 (10) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... ods so cleared was procured by the appellant at nil rate of duty under Notification No. 52/2003-Cus dated 31.03.2003. The case of the department is that as per the conditions of said notification, the inputs s imported under nil duty supposed to be used for the manufacture of article for export or for being used in connection with production or packaging or job work in exported goods or services by EOU, since, the appellant had removed the said inputs to another EOU as such, they had violated the condition of the said notification accordingly, the demand of customs of Rs. 7,41,100/- along with interest and equal penalty was confirmed by the adjudicating authority and the same was upheld by the Commissioner (Appeals), therefore, the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave violated the condition of Notification, hence, demand was rightly confirmed. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the facts is undisputed, appellant transferred the duty free imported inputs from their EOU to another own EOU under CT-3 procedure which was allowed by the department. As regard the issue whether under the law, the appellant is entitled to clear duty free imported goods under notification 52/03-Cus, we find that para 4 of the Notification No. 52/2003-Cus reads as follow: "(4) The said officer may, subject to such conditions and limitations as may be imposed by him and subject to the provisions of the Export and Import Policy,- (i) permit re-export of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moulds, jigs, tool, fixtures, tackles, instruments, hangers, patterns and drawings without payment of duty to the premises of the sub-contractors subject to the condition that such goods shall be brought back to the unit on completion of the job-work within the stipulated period as specified by the said officer: Provided that this condition shall not apply to the unit engaged in manufacture and export of gem and jewellery; (iv) permit the goods or goods partially processed or manufactured or packaged therefrom in the unit to be taken out of India for the purpose of processing if such processing is not available in India, after the approval of the Board of Approval, without payment of duty and to be returned to the unit thereafter, subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of Customs authorities. Destruction as stated above shall not apply to gold, silver, platinum, diamond, precious and semi precious stones. (c) In case of textile sector, disposal of left over material / fabrics upto 2 % of cif value or quantity of import, whichever is lower, on payment of duty on transaction value, may be allowed, subject to certification of Central Excise / Customs officers that these are leftover items. (d) Disposal of used packing material will be allowed on payment of duty on transaction value From the plain reading of above mentioned para 6.15 of the foreign trade policy, it is clear that duty free imported goods are allowed to be transferred to another EOU. Since the goods were transferred from appellant' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord a finding on the same." The similar issue has been considered by this Tribunal in the case of Shrivatsa International Ltd (Supra) wherein passed the following order: "7. In view of the above, we hold that the "unstitched fabrics" cannot be treated as ready-made garments/made-ups and therefore, cannot be treated as final product to be manufactured by the 100% EOU and to be exported in terms of LOP. However, the said unstitched fabrics could be treated as clearance of imported materials as such as permitted under condition 7 of the said Notification governing 100% EOU Scheme. Inasmuch as the goods cleared under CT -3 certificate is shown to have been received by the Calcutta based 100% EOU as mentioned in the show cause notice itself, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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