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TMI Blog2017 (1) TMI 1817X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 23/2003 denied - HELD THAT:- At the time of clearance of the scrap in DTA the SION norms were not available to the appellants. However, the same has since been fixed by the DGFT vide their letter dated 23.2.2009. The concessional rate of duty @ of 30% envisaged under Notification no. 23/2003 dated 31.3.2003 is available in cases where such scrap has been allowed to be cleared in DTA. The diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent : Shri R.K. Mishra, D.R. ORDER PER V. PADMANABHAN : The appellant is a 100% EOU engaged in the manufacture and export of automobile parts. For this purpose, they import aluminium ingots and converting them to castings which are further machined into the required automobile parts. During the course of manufacture, certain scrap gets generated which is cleared by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 2. With the above background, heard Shri Bipin Garg, ld. Counsel appearing for the appellant as well as Shri R.K. Mishra, ld. DR. 3. Ld. Counsel submits that though no input output norms for clearance of scrap in details was fixed initially at the time of clearance of the scrap during disputed period, subsequently the DGFT has fixed the SION norms for clearance of scrap. He brought to our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal may also be decided in their favour. 4. Ld. DR, on the other hand, reiterates the order passed by the lower authority. 5. At the time of clearance of the scrap in DTA the SION norms were not available to the appellants. However, the same has since been fixed by the DGFT vide their letter dated 23.2.2009. The concessional rate of duty @ of 30% envisaged under Notification n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of concessional rate of duty in respect of scrap subject to the approved limits of SION fixed by the DGFT. Since the issue is pending for a very long time I direct that this exercise will be completed within a period of two months from the date of receipt of copy of the present order. The appellant may be permitted to submit necessary details for verification and any other relevant evidence may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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