2012 (5) TMI 516

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant are manufacturers of 100% cotton knitted processed fabrics falling under chapter heading 60019100. During the period 7/12/2008 to 31/07/2009, they have availed the benefit of exemption under Notification No.29/2004-CE in respect of DTA clearances and in respect of clearances made on export, they paid duty @ 4% availing the benefit under Notification No.59/2008. The Department issued sho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther for exports and, therefore, their availing the credit was legal and proper. 4. The learned Superintendent (AR) submits that in terms of Board's Circular No.937/27/2010-CX dt. 26/11/2010, the appellants had no justification to avail the Notification No.59/2008 in respect of clearances made for export when the goods are otherwise unconditionally exempted under Notification No.29/2004. 5. We h....