2007 (9) TMI 369

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....er per : M. Veeraiyan, Member (T)]. - This is a department's appeal against the order of the Commissioner No. 03/Dem/2002, dt. 13-2-02. 2. Heard the Ld. SDR. None appeared for the respondent. 3. The Commissioner vide his impugned order confirmed the demand of duty on certain finished goods, wastes and rejects cleared by the respondent who are a 100% EOU. These clearances were ef....

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....;After hearing the ld SDR, we find that the main issue involved relates to the determination of FOB value of export to arrive at the quantum of eligible domestic clearances and whether the same should include only physical export or it should include deemed export as well. If deemed exports are held to be not included, then the quantum of clearances permitted in DTA will be accordingly reduced. Th....