2010 (5) TMI 278

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.... Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Appellant is a 100% EOU. During the period from January 2001 to September 2001, appellant had manufactured plastic agglomer out of imported plastic waste and scrap. The dispute has arisen as to whether appellant is eligible for exemption under Notification No. 3/2001-C.E. dated 1-3-2001 (Sl. No. 73) in ....

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....CVD) is required to be levied equivalent to excise duty payable on manufacturers in the domestic tariff area. In view of the fact that manufacturers in domestic tariff area who manufacture plastic materials out of waste need not pay any duty under this notification, she submits that the appellant would not be liable to pay CVD and therefore for calculation of excise duty payable equal to the measu....

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....uired to be calculated on the basis of customs duty payable on like goods imported and after applying exemption notifications if any available to 100% EOU. In the case of imports of plastic materials, it would not be possible for the department to verify whether such plastic materials were manufactured out of waste and scrap and being a conditional exemption, this notification would not be availab....

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....able to the facts of this case. In that case, the Hon'ble Court was considering whether 100% EOU clearances to domestic tariff area are required to be charged to CVD or eligible for exemption under Notification No. 6/2000-C.E. dated 1-3-2000, the predecessors notification. After hearing the matter in detail, the Hon'ble High Court quashed the Circular No. 38/2000-Cus. dated 10-5-2000 issued by the....