TaxTMI 
TaxTMI 
2015 (4) TMI 354
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....ish Pandey,Adv. Mr. Anandh K.,Adv. Mr. Rajesh Kumar,Adv. Mr. Harish N.Salve,Sr.Adv. Mr. S.Ganesh,Sr.Adv. Mr. Mohan M.Myakar,adv. Mr. Javed Muzaffar,Adv. Mr. Karan Adik,Adv. Mr. S.A.Desai,Adv. Mr. Akash Kakad,Adv. Ms. Anagha S. Desai,Adv. ORDER In C.A.No. 8182-8185/2003 The respondent/assessee herein is engaged in the manufacturing of cotton fabrics falling under Chapter Heading 52.07 of the Schedule to the central Excise Tariff Act, 1985. It is hundred per cent Export Oriented Unit (EOU). The respondent had been clearing the goods i.e. cotton fabric in Domestic Tariff Area (DTA) taking benefit of Notification No.8/97-CE dated 1.3.1997 which gives certain exemptions from the payment of excise duty. The Department perceived that the ....
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....unds was that even if Notification 8/97 is applicable, valuation of the goods should be worked out under Rule 7 of the Customs Valuation Rules, 1988. This miscellaneous application was opposed by the Department by filing its objections, inter alia, stating that it was not the issue raised in reply to the show cause notices and was not the subject matter of the Order-in-Original. Further, it was not a pure question of law and therefore, the respondent should not be allowed to raise this additional ground. It appears that the aforesaid miscellaneous application was heard along with the main appeal, inasmuch as it is decided in the impugned order itself passed by the CEGAT. The CEGAT has allowed the respondent to raise the aforesaid ground ....
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....f the export of goods or similar nature various from country to country also has considerable force. It is well known that the manufacturer is able to realize higher amount for sales made to developed countries like America, UK, France etc. and the same amount can not be realized for identical goods when the exports are made to underdeveloped countries like Bangladesh, Malaysia. Similarly the value under Rule 5 and 6 can not be determined in view of the peculiar nature of the product. The value of the fabric not only depend upon the quality of yarn, count of yarn, but also on the design of fabric, colour etc. therefore it is very difficult to establish the similarity of the imported fabrics and the fabrics manufactured by the appellants. Ru....
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....d by the appellants and on this basis the application of Rules 5 and 6 in the aforesaid Rules. The plea of Mr. Radhakrishnan is that there was no material/evidence on record on the basis of which the aforesaid factual findings should be attracted by the Tribunal. He submitted that in such a situation, in order to decide as to which Rule would be applicable for the purpose of arriving at the valuation of the goods, matter should have been remanded back to the adjudicating authority for this purpose. We find force in the aforesaid submission of learned counsel for the Revenue. We may like to observe here that the Tribunal was not entirely wrong in allowing the respondent to raise the issue of valuation. It is because of the reason th....
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....r imported by land into, any part of India as, and at the rates, set forth in the Schedule to the Central Excise Tariff Act, 1985: Provided that the duties of excise which shall be levied and collected on any excisable goods which are produced or manufactured,-- (i) In a free trade zone and brought to any other place in India; or (ii) By a hundred per cent export-oriented undertaking and allowed to be sold in India; Shall be an amount equal to the aggregate of the duties of customs which would be leviable under section 12 of the Customs Act, 1962 (52 of 1962), on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value; the va....