2009 (11) TMI 715

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.... Shri J.S. Negi, SDR, for the Respondent. ORDER The appeal involves a very limited issue. The appellants are engaged in manufacture of goods falling under Chapter 28, 32 & 39 of CETA, 1985. One of the products manufactured by them is Copper Phthalocynine Blue Crude (CPC Blue). During the manufacture of this product, a by-product Ammonium Carbonated Solution (APS) also emerges. The appellant....

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....unting to Rs. 5,76,120/- has also been imposed. 2. Heard both sides. We find that the instructions issued by the Board vide Notification (sic) No. 31/2001-Cus, dated 24-5-01 (Para 13) covers the case of the appellant, which is reproduced below. "(iii) DTA Sale of By-Products by EOUs/EPZ Units. 13. Before revision of the Policy, by-products included in the LOP/LOI were allowed to be s....