9911796707
TMI Blog2023 (9) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... ll duties of customs to be taken along with the Exemption Notification of customs for calculating the duty for clearance of goods by 100% EOU - In the present case, the clearance of customs goods to UNICEF is clearly covered by Customs Notification No 84/97-Cus dated 11.11.1997, therefore, even if the Exemption Notification No. 108/95-CE dated 28.08.1995 is not available to the appellant but the benefit of Custom Notification 84/97-Cus has to be extended for calculating the duty and since the said Notification exempts the custom duty, the appellant is not liable to pay any duty. The learned Commissioner (Appeals) has relied upon on the exactly identical issue a judgment of RATANGIRI TEXTILES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company appeared and submitted that in their own case the Commissioner (Appeals) vide order-in-appeal No. KRS/2011/VAPI/2009 dated 01.09.2009 held that even if the appellant is not entitled for Exemption Notification No. 108/95-CE dated 28.08.1995 but for calculating the excise duty of 100% EOU a Notification No. 84/97-Cus dated 11.11.1997 has to be considered and accordingly, the appellant will get the exemption. He submits that this case may be decided as per the Commissioner (Appeals) order. 3. Shri P. Tripathi, learned Superintendent (AR) appearing on behalf of the revenue submits that the appellant had claimed the Exemption Notification No. 108/95-CE dated 28.08.1995 however the same is not extendable to the 100% EOU, therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants on the other hand have mainly submitted that in view of proviso to Section 3(1), they are required to pay aggregate of duties of customs and while calculating duties of customs, benefit of exemption notification No. 84/97-Cus dt. 11.11.97 is available to them. They have relied upon the case laws of Ratangiri Textiles Ltd- 2003(161) ELT 975. Lucky Star International-2001(134) ELT 26 (Guj) and Handum Industries Ltd-2006(197)ELT 208. 6.1/- I have perused the said case laws and other case laws on the subject matter. I find that in the case of Sahajanand Technologies, the Hon'ble Tribunal has held that through legal fiction, clearances by 100% EOU are treated as imports and duty to be calculated is equal to aggregate of cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is not sustainable. Though the above decision of the Commissioner (Appeals) is not binding on us, however, the same has a strong persuasive value. On merit of the case, we are completely convinced with the reasoning given by the learned Commissioner (Appeals) and the said order of the Commissioner (Appeals) in the appellant s own case appears to have been accepted by the department as there is no record that the said order has been challenged. Moreover, the learned Commissioner (Appeals) has relied upon on the exactly identical issue a judgment of Ratnagiri Textiles Ltd 2003 (161) ELT 975, Lucky Star International 2001 (134) ELT 26 (Guj.) and Handum Industries Ltd. 2006 (197) ELT 208. Moreover similar view has been expressed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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