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TMI Blog2023 (10) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... own case in COMMISSIONER OF CENTRAL EXCISE, SALEM VERSUS SRI GUGAN MILLS AND SARADHA TERRY TOWELS LTD. [ 2018 (6) TMI 908 - CESTAT CHENNAI] where it was held that In UOI vs Plastic Processors [2005 (4) TMI 581 - SUPREME COURT], the hon ble Apex Court has held that CVD was payable at effective rates and not at tariff rates on clearances made by 100% EOU into DTA. The demand cannot be sustained. The impugned order is set aside - Appeal allowed. - HON BLE MS. SULEKHA BEEVI C. S., MEMBER ( JUDICIAL ) And HON BLE MR. VASA SESHAGIRI RAO , MEMBER ( TECHNICAL ) For the Appellant : Shri G. Derrick Sam , Advocate For the Respondent : Shri N. Satyanarayanan , AC ( A. R ) ORDER ORDER : Per Ms. SULEKHA BEEVI, C.S. 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant s own case in Final Order no. 41711-41712/2018 dated 10.05.2018. The relevant part of the decision is reproduced as under: 5.1 Undisputedly respondents are 100% EOU. The argument of the department is that as per Section 5 A unless a notification specifically mentions that the same is applicable to EOU, the respondents can not avail the benefit of such notification. Section 5A has to be read along with notification 23/2013 which grants exemption to DTA clearances made by EOU. Sl. No. 2 of this notification is reproduced for better understanding. Sl. No. Chapter or heading No. or sub-heading No. Description of Goods Amount of Duty Conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty payable but for this exemption = Rs.25/- +Rs.20/-+Rs.5.80/-=Rs.50.80/- 50% of aggregate of the duties of customs =50% of Rs.50.80/-= 25.40 Duty required to be paid in accordance with this notification is Rs.25.40/-provided it is not less than the duty of excise leviable on like goods produced or manufactured outside the oriented undertaking etc. 2 5.2 It would be worthwhile to note that as per proviso stated in Sl.No.2, the duty payable in accordance with this notification shall not be less than the duty of excise leviable on the like goods produced or manufactured outside the EOU, which is specified in the said Schedule read with any other relevant notification issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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