2016 (5) TMI 1048

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.... (Technical) For the Appellant : Shri Ranjan Jain, Advocate For the Respondent :  Shri R.K. Mishra, D.R. ORDER Appellant has filed these appeals against orders in appeal dated 29.11.2006  and 27.06.2007 in terms of which  duty demand of Rs. 40,124/- and Rs. 35,417/- was upheld on the ground that waste of sesame seeds  was cleared by the appellant without  payme....

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....CE 4.  We have considered the contentions of both sides and perused the records.  We find that the impugned demands have been confirmed by the lower authorities on the strength of proviso to para 6 of Notification No.22/2003-CE.  The said proviso is reproduced below for the sake of convenience. "Provided further that where such articles (including rejects, waste and scra....

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....ge List of Zero Duty Items under Notification No. 6/97-CE, (relating to wastes) to Cover other Agro Items; (a) In the erstwhile notification No. 6/97-CE, dated 1-3-1997, clearance of goods, namely, waste of fish or crustaceans, castor oil cakes, guar meal, cotton waste and jute yarn and fabric, jute carpets and other goods of jute were allowed on payment of Nil rate of duty provided suc....

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....he notification No. 6/97-CE, dated 1-3-1997 has since been rescinded. DTA clearance of the items covered under erstwhile notification No. 6/97-CE and the additional items as mentioned above, have been allowed on payment of 'Nil' rate of duty vide notification No. 23/2003-CE dated 31-3-2003."                 As is evident....