2009 (6) TMI 904

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....f Rs. 16,99,774/- in respect of the unprocessed hand woven cotton fabrics cleared by them to units for export of the same. Two issues are involved, which are formulated in the impugned order in the following manner. (i) Whether the unprocessed Hand Woven Fabrics manufactured by the appellant is eligible for exemption vide Sl. No. 29 of Notification No. 7/2003-C.E., dated 1-3-2003. (ii) Whether the export of goods as claimed by the appellant through export houses are to be considered as export for the purpose of exemption from payment of excise duty. 4. The Commissioner has also come to the conclusion that Tariff Heading 5207 and 5208 or Chapter Notes under Chapter 52 do not suggest that unprocessed Hand Woven Fabrics are non-excisa....

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....ee within the jurisdiction of the Adjudicating Authority. The appellant had been able to obtain a statement from M/s. Hindustan Textiles for the export made from the materials purchased by them from the appellant's society during 1st April 2003 to 31st March 2004. According to the statement, the value of the purchases made from the appellant's society during the above period amounted to Rs. 69,85,324/-. The purchases made from the appellant's society up to 31st January 2004 which is the period of levy amounts to Rs. 62,49,221/-. The appellant has made an alternative claim that atleast to the extent of Rs. 62,49,221/-, which is the value of the goods purchased by M/s. Hindustan Textiles from the appellant society and exported by them as per ....

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....finding of the lower authority. 5.1 Even if the impugned goods are liable for excise duty, no duty can be demanded if there is evidence to show that the said goods have been exported. In fact, in respect of M/s. Hindustan Textiles, the appellants had produced copies of invoices of M/s. Hindustan Textiles along with their statement indicating the details of exports. With regard to M/s. Zanav Home Collection also detailed statement along with the following certificate has been produced. 5.2 We direct that the Original Authority should grant the benefit to the appellant based on the above statements and certificate. Only in respect of quantity not covered by the above statements of M/s. Hindustan Textiles and M/s. Zanav Home Collection, ....

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....ted to our account and we also earned the export benefits wherever applicable. We are issuing this certificate to enable them to produce before Central Excise Authorities. For Zanav Home Collection Managing Partner No.38/3, Block II, Lakshmi Industrial Complex, Garvebhavipalya, Madiwala Po, Bangalore 560 068, INDIA. 257 Phone: +91 80 2573 3687, 2573 4713 Fax: +91 80 2573 4313 Email: [email protected] Document 2 ZANAV HOME Tuesday, March 20, 2007 TO WHOM SO EVER IT MAY CONCERN This is to certify that we have purchased from M's Chirakkal Weavers' Co-operative P & S Society Ltd., No F 1291, P.O Chirakkal, Kannur - 670 011 during the period from 01" April 2003 te 30° January 2004 51601.55 Meters of Handloom Fabrics....