2008 (9) TMI 933

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er Archana Wadhwa: A very short issue is involved in the present appeal of the Revenue. The respondents are a 100% Export Oriented Unit engaged in the manufacture of grey cotton fabrics. The dispute relates to clearance of such cotton grey fabrics in Domestic Tariff Area by availing the benefit of Notification No. 4/ 97-CE, dated 1.4.97 issued under Section 5A of Central Excise Act, 1944 which ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not correct and as such, the grey fabrics were required to be cleared on duty in accordance with tariff rate and not in terms of effective rate. 2. We find that the issue is no more res integra and stands decided by the Hon'ble Gujarat High Court in the case of Lucky Star International vs. UOI - 2001 (134) ELT 26 (Guj.) vide which, the Circular No. 38/2000-Cus., dated 10.5.2000 [reported in 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Lucky Star International as also another decision of the Hon'ble Gujarat High Court in the case of Varsha Exports vs. UOI - 2000 (40J RLT 9 (Guj.). 3. Apart from the above, we also note that a clarification stands issued by the Ministry of Finance vide its letter F.No. 305/113/94-FTT, dated 19.2.1998 clarifying that the duty in respect of clearances made by a 100% EOU would be at the effec....