2015 (10) TMI 916

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....ntative For The Revenue : Shri J C Patel, Advocate, Ms Shilpa Balani, Advocate Per : Mr.P.K. Das, After hearing both the sides and on perusal of records, we find that the issue involved in this case is whether the respondent a100% EOU at the material time, are required to pay NCCD @ Rs. 50/- per MT under Section 134 of Finance Act 2003, at the time of importation of the Crude Oil on the g....

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....eproduced below : "We also find favour with the? submissions raised by the respondents that in any case, in any way of the matter, no duty was required to be paid by them in view of the law declared by the Larger Bench in the case of Paras Fab International. It stands held in the Larger Bench decision that inasmuch as the entire premises of 100% EOU have to be treated as a warehouse, the import....

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.... within the bonded premises. By taking note of the provisions of Customs Act as also the Customs Manual, it was observed that neither speaks of any requirement to pay any duty on the warehoused goods which are used for manufacture in bond nor it require filing of any ex-bond bill of entry at that stage. Sections 68 of the Customs Act, dealing with clearance of the warehoused goods for home consump....

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....f EOU scheme to make available duty free material for manufacturing export goods would be entirely defeated However, we find that all arguments raised by Shri Mondal stands considered by the Larger Bench decision of the Tribunal in the case of Paras Fab International. Fine distinction drawn by Shri Mondal between private bonded house and 100% EOU are of no help to the Revenue, inasmuch as the i....