2015 (11) TMI 556

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....dent : Shri R. Subramaniyan, AC (AR) ORDER Per R. Periasami Appellants are manufacturer of textile products and falling under Chapter Sub-heading 6307.90. Appellant procured the cotton yarn without payment of duty in terms of Notification No.43/2001 CE (NT) dt.26.6.2001. The condition of the notification is that the appellant has to fulfil export obligation of exporting their final products. Th....

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....ls decision in the case of Jansons Clothing Vs CCE Salem vide Final Order No.40400-40401/2015 dt.8.4.2015 wherein this Tribunal on identical issue covered by Notification No.43/2001 rejected the Revenues appeal and allowed the assessees appeal. 3. On the other hand, Ld. AR submits that supplies to EOU is not an export and cannot be construed as deemed export and relied Boards circular dt.7.4.2004....

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....pellants have produced proof of export through EOU. This Bench has already in an identical issue in the case of Jansons Clothing Vs CCE Salem (supra) has held in para-3 and 4 as under :- "3. Controversy in this appeal is reduced to the point as to whether notification has to be interpreted to mean that export has to be made by the appellant only or the goods are to be exported. The spirit of the ....