9911796707
TMI Blog2008 (2) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... Development Commissioner – moreover, waste & rejects cleared are within permissible limit of 50% of exports – since raw material procured duty free was used for goods to be exported, impugned demand is not sustainable - E/1958/2003 & E/CO/258/2003 - A/168-169/2008-WZB/AHD - Dated:- 6-2-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri K. J. Sanchis, JDR, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export basis to other 100% EOUs. (c) During the course of manufacture, some rejects and waste have arisen and the same have also been cleared in the domestic market, as they are not normally exportable or usable raw materials by other 100% EOUs. (d) The Department held that in respect of waste and rejects cleared in the domestic market, excise duty is payable as finished product and in additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1944. (g) The party has filed cross-objection against the demand of duty and penalty imposed as above, 4. The respondent is entitled to clear to DTA 50% of the value of the exported goods. The dispute involved in the cross-objection is as to how the stipulated FOB value of export is to be determined. The Tribunal in the case of M/s. Amitex Silk Mills P. Ltd. [2006 (194) E.L.T. 344 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods namely, the raw materials were not found cleared unauthorizedly or in contravention of the Customs Act. On the other hand, we find that the raw materials were admittedly issued for manufacture and a portion of the finished goods have been held to be rejects and waste and they were cleared in the domestic market as per the permission granted by the Development Commissioner. Under these circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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