2016 (3) TMI 846

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....on stipules that the imported goods are to be used for the purpose of manufacture of articles within 100% EOU and such articles (including reject, waste and scrap arising in the course of manufacture of such article) if no exported out of India, are allowed to be sold in India in accordance with EXIM Policy on payment of duty of excise leviable thereon under Section 3 of the Central Excise Act, 1944 or where such articles (including reject, waste and scrap material arising in course of manufacture of such articles) are not excisable, on payment of customs duty on the imported goods used for the manufacture of such articles in an amount equal to the customs duty leviable on such articles, as if imported as such. A dispute arose regarding dut....

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.... on the whole value of such dross, etc. This is clear from the amendment carried out in the said condition with effect from 18.05.2001. The said amendment is only clarificatory applicable for all the periods. d) There are serious inconsistencies in the impugned order. The first demand covered period for which central excise duty was already paid. The appellant can be liable to one type of duty either excise or customs duty. The department itself is not clear as to what provision or what duty is applicable to the appellant. The ld. Commissioner (Appeals)did not give any findings on applicability of Tribunal's decision in Umaji Overseas - 2005 ( 184) ELT 402 (Tribunal-Mum) relied on by the appellants. 3. Ld. AR supported the findings....