9911796707
TMI Blog2003 (7) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... consequently such duty as would be payable by a unit manufacturing the same goods in the domestic tariff area under the Central Excise Tariff or any other law for the time being in force. It is not possible for us to attribute meanings or intentions that cannot be pressed in the notification. A notification is required to be strictly construed. We do not find any ground to say that the benefit of exemption should be denied. Annexure A to the notice refers to three shipping bills under which the grey fabrics were received by the appellant. We have referred earlier to the allegation in the notice that part of the unprocessed fabrics was imported and the contention of the imported goods from outside the country i.e. not in India from any of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the provisions of sub-paragraphs (a), (b), (c), (d) and (f) of Paragraph 9.9, or of Paragraph 9.20 of the Export Import policy - April, 1997-March, 2002 is in excess of the aggregate amount of excise duty leviable under Section 3 of the Act or any other law for the time being in force. Notice issued to it proposed to deny the exemption on the ground that the goods were not manufactured wholly from the raw materials produced by the manufacturer. It alleged that the unprocessed fabrics which the appellant processed had been supplied by other 100% export oriented unit. It also alleged that some of the fabrics are imported. The notice therefore proposed to levy duty at 50% of the Customs duty that will be payable on such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ountry. He also relies upon two provisions relating to Modvat in support. 3. Chapter IX of the relevant Import Export Policy deals with deemed export i.e. the transaction in which the goods supplied have left the country, the payment of such supply is received either in Indian rupees or in foreign exchange. The chapter includes among these supply of goods to export oriented units. This chapter provides that deemed export shall be provided for advance licence for intermediate supply/deemed export/duty free replenishment certificate/drawback and refund of terminal excise duty. It is not possible to agree, as the Commissioner states and the departmental representative repeats, that it logically follows that goods received by a 100% export orie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption from a Customs Bonded Warehouse. The sentence that the Commissioner has relied upon to describe a 100% export oriented unit to be conceptually islands insulated for domestic prescription therefore, it cannot be considered to be the part of the ratio and in the nature of obiter. In any event, the decision of the Larger Bench of the Tribunal in Vikram Ispat v. CCE - 2000 (120) E.L.T. 800 has clearly explained that the logical conclusion from the decision of the Larger Bench is goods that manufactured in a 100% export oriented unit which are manufactured in India and are liable to excise duty. The bench held that the duty paid on such goods, which is equal to the Customs duty payable on them on identical goods imported were in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other law for the time being in force. It is not possible for us to attribute meanings or intentions that cannot be pressed in the notification. A notification is required to be strictly construed. We do not find any ground to say that the benefit of exemption should be denied. 6. Annexure A to the notice refers to three shipping bills under which the grey fabrics were received by the appellant. We have referred earlier to the allegation in the notice that part of the unprocessed fabrics was imported and the contention of the imported goods from outside the country i.e. not in India from any of the country and the denial of the Counsel for the appellant. In reply to the notice, the appellant had pleaded that it received raw material from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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