https://www.taxtmi.com/caselaws?id=275717 Unconditionally exempt cotton waste arising during carding, combing and ginning was held not to be a manufactured new product with a distinct name, character or use, so it could not be counted towards the 100% EOU's permissible DTA sale entitlement under the Exim Policy and Notification No. 23/2003-CE. The Court accepted the Tribunal's view that the Assistant Development Commissioner had clarified that such waste was outside the DTA ceiling, and therefore the value of the cotton waste could not be included in computing that limit. On that basis, the duty demand was not sustainable, and the Revenue's challenge failed. en-us Wed, 31 Jan 2018 00:00:00 +0530 Sun, 14 Oct 2018 18:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275717 Unconditionally exempt cotton waste arising during carding, combing and ginning was held not to be a manufactured new product with a distinct name, character or use, so it could not be counted towards the 100% EOU's permissible DTA sale entitlement under the Exim Policy and Notification No. 23/2003-CE. The Court accepted the Tribunal's view that the Assistant Development Commissioner had clarified that such waste was outside the DTA ceiling, and therefore the value of the cotton waste could not be included in computing that limit. On that basis, the duty demand was not sustainable, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275717