2005 (7) TMI 401

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....nt. Shri R.N. Vishwanath, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No. 219/2004-CE, dated 31-12-2004. The appellant is a 100% EOU manufacturing Leather Finishing Chemicals falling under CET Act and are exporting the same. They were registered with the Visakhapatnam Export Processing Zone and are also registered as Customs Private ....

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....emand is not sustainable and they relied on the judgments passed by the Tribunal holding that the procedure adopted by Export Units clearing the goods to DTA on payment of 50% of customs duty is in terms with the Board's Circular No. 512/91-Cus. VI, dated 18-5-1994. The Tribunal decided the matter by a Larger Bench in the case of Indoworth India Ltd. v. CCE, Nagpur - 2004 (170) E.L.T. 46 (Tri.-LB)....