Exemption for POY under the PFY-based notification and remand on duty dispute for waste of POY and PSF

POY was treated as covered by the exemption for PFY under Notification No. 12/2012-CE, following the Tribunal's earlier view on similar facts, and the demand of duty on POY had already been set aside on that basis. The remaining dispute concerned duty on waste of POY and PSF, which required reconsideration in light of the earlier Tribunal observations and Notification No. 89/95-CE. The matter was therefore remanded to the adjudicating authority for fresh decision in accordance with those directions.

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Issues: Whether the benefit of Notification No. 12/2012-CE dated 17.03.2012 was available to POY and whether the dispute relating to duty on waste of POY and PSF required remand for reconsideration.

Analysis: The Tribunal followed its earlier decision on similar facts, under which POY was held eligible for the benefit of the exemption notification by treating PFY as covering POY. On that basis, the demand of duty on POY had already been set aside, and the remaining question concerned the demand on waste of POY and PSF. The matter was therefore required to be examined again by the adjudicating authority in the light of the earlier Tribunal view and the exemption Notification No. 89/95-CE dated 18.05.1995.

Conclusion: The appeal was allowed by way of remand, with the matter sent back to the adjudicating authority for fresh decision in accordance with the Tribunal's earlier observations.

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