2017 (4) TMI 328

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.... R.K. Manjhi, AR, for the Appellant. Shri Alok Barthwal, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - These three appeals are by Revenue against a common impugned order of Commissioner, Central Excise, Indore. The main respondent M/s. STI India Ltd. are registered as 100% EOU for manufacture of cotton yarn, cotton knitted fabric and polyester cotton yar....

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....the respondents have to add the sale of cotton waste while arriving at the entitled clearance of 50% of FOB value to DTA sales. It was contended that the cotton waste even if exempted by Notification No. 23/2003-C.E. is of no consequence as the DTA sale entitlement has to be calculated taking together of the goods cleared by the respondents to DTA. 4. We have heard the ld. AR for Revenue a....

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....he applicable duty on such cotton waste is nil without any condition. In such a situation, we find that the argument of the Revenue that clearance of cotton waste should be within the overall ceiling of 50% of FOB value is contrary to Exim Policy. It may be noted here that Assistant Development Commissioner of NSEZ, Noida had clarified that as cotton waste is unconditionally exempted from duty, th....