2001 (7) TMI 407

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....ay, SDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. -  M/s. Century Yarn have filed this appeal being aggrieved by the order of the ld. Commissioner (Appeals) holding that "6. The appellant did not dispute the approved classification list which is the basic document according to which the duty was payable. There is no question for refund of duty already paid by ....

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.... like goods produced outside India, if imported into India. In addition to above Additional duty is also leviable on the goods as per provisions of Section 5(A) of the Central Excise Act, 1944, exemption notification would apply to a 100% EOU only when the exemption is specifically stated to be applicable for DTA clearance. In the instant case, no such mention is made in the notification. It is al....

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....d equal to 15% of the total amount of duty chargeable on the goods; that Item No. 3 in the Schedule specifies 'cotton that is to say, all goods falling within Chapter 52'; that cotton waste which is generated during the course of manufacture of cotton yarn which was classifiable under Chapter Heading No. 52.02 was not covered; that no duty was payable on Cotton Hard/Soft Waste; that despite this, ....

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....vernment granted exemption to excisable goods produced by the manufacturer in 100% EOU from payment of additional duty. The benefit of this notification has been rightly extended to the Respondents by the Commissioner (Appeals). Even the Board's Circular No. 384/17/98-CE dated 20-3-1998 is also quite clear in this regard and supports the Respondents version for claiming benefit of exemption Notifi....