2000 (10) TMI 406

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....ed that Appellants are registered 100% E.O.U. and are engaged in the manufacture of Cotton Yarn; that the cotton waste falling under heading 52.02 of the Schedule to the Central Excise Tariff Act is generated during the manufacture of cotton yarn; that they cleared cotton waste to the Domestic Tariff Area without payment of duty claiming exemption under Notification No. 8/96-C.E., dated 23-7-1996; that a show cause notice dated 4-2-1997 was issued to them for demanding duty for the period from 10-8-1996 to 31-12-1996; the Additional Commissioner under the Adjudication Order No. 89/97 dropped the demand. He further, mentioned that however, on review appeal filed by the Department, the Commissioner (Appeal) under the impugned Order set aside ....

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....produced or manufactured by a 100% export oriented undertaking and allowed to be sold in India; that accordingly no duty is payable by them; that the decision as reported in 2000 (115) E.L.T. 153 is not applicable to the facts of the present case as the Notification involved therein was 2/95-C.E., dated 4-01-1995 which provided an effective rate of duty to be levied on the goods cleared by 100% E.O.U. We also heard Dr. Ravinder Babu, ld. DR, who reiterated the findings as contained in the impugned Order. 4. We have considered the submissions of both the sides. The 100% E.O.Us. are provided facilities, among other things, of importing capital goods, raw-material, components etc. without payment of customs duty and also of obtaining s....