2007 (8) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion No. 43/2001-C.E. (N.T.) to the respondents. During the months of June and July, 2002, the respondents, a 100% EOU, had cleared cotton yarn (final product) to the Domestic Tariff Area (DTA, for short) without payment of duty under Notification No. 43/2001 — C.E. (N.T.) after obtaining the requisite permission from the Development Commissioner and CT-2 certificates issued by the Assistant Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rstwhile Central Excise Rules, 1994: In such cases, EOUs were allowed to clear their products to DIA on the strength of CT-2 certificates, by availing exemption under Notification No. 47/94-C.E. (N.T.). Notification No. 43/2001-C.E. (N.T.) issued under Rule 19 of the Central Excise Rules, 2002 is pari materia with the above Notification. The provisions of Rule 13 of the erstwhile Central Excise Ru....