https://www.taxtmi.com/caselaws?id=51834 Cotton waste cleared by a 100% Export Oriented Undertaking to the Domestic Tariff Area was treated differently from rejects under the Export and Import Policy. Para 9.9(b) governed DTA sales against the 50% FOB export entitlement, while Para 9.20 separately dealt with scrap, waste and remnants and, during the relevant period, did not require such sales to be counted against that ceiling. A later amendment linking waste to the Para 9.9(b) limit took effect only from 1-4-2001 and was not retrospective, and administrative circulars could not override the then-current policy. On that basis, the waste sales were excluded from the entitlement and the demand and penalty were set aside. en-us Thu, 27 Feb 2003 00:00:00 +0530 Tue, 28 Sep 2010 17:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51834 Cotton waste cleared by a 100% Export Oriented Undertaking to the Domestic Tariff Area was treated differently from rejects under the Export and Import Policy. Para 9.9(b) governed DTA sales against the 50% FOB export entitlement, while Para 9.20 separately dealt with scrap, waste and remnants and, during the relevant period, did not require such sales to be counted against that ceiling. A later amendment linking waste to the Para 9.9(b) limit took effect only from 1-4-2001 and was not retrospective, and administrative circulars could not override the then-current policy. On that basis, the waste sales were excluded from the entitlement and the demand and penalty were set aside. Case-Laws Central Excise Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51834