2007 (11) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is an appeal by the department against the order of the Commissioner (Appeals) Nos.391 to 392/2003/39 to 40(KDL) /Commr.(A) /Raj, dt.22-10-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The respondent have their unit in the Kandla Special Export Zone and they are approved for manufacture of Theophylline Anhydrous falling under sub-heading No. 2939.90. (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade cleared by the SEZ unit did not attract anti-dumping duty. 4. Ld. SDR submits that exemption under Notification No. 3/2001 is available to imports made by units in SEZ and not to the clearances by the SEZ units; in the instant case as the Theophylline Anhydrous BP originated from China; the notification imposing anti-dumping duty does not specify any grade for attraction the anti-dumping du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll be applicable to import by SEZ units. 5.2 In this case, we are concerned about the clearance form SEZ unit. The SEZ unit has cleared Theophylline Anhydrous IP on sale in DTA. Whether this product could by considered as imported from China? In our opinion Theophylline Anhydrous BP which was imported having been subjected to pulverization, repacking and labelling by SEZ unit and thus converted....