2017 (7) TMI 54

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.... Ms Rinky Arora, Advocate for the Appellants Shri M R Sharma, DR for the Respondent ORDER Per: V Padmanabhan The appeal has been filed against order in appeal No.50/2009 dated 2.2.09 passed by the Commissioner (Appeals), Jaipur. The appellant is a 100% EOU and is engaged in the manufacture of Cotton yarn and fabrics for export. The department noticed that the appellant has cleared wit....

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....ver in the process undertaken in their factory. However, both the original authority as well as Commissioner (Appeals) confirmed such demand of duty. 2. Aggrieved by said decision, the present appeal has been filed. 3. With the above background, we have heard Ms. Rinky Arora, learned Advocate for the appellant and Shri M R Sharma, learned DR for the Revenue. 4. Learned Counsel for the app....

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.... (254) ELT 504 (Tri-Del)]; 5. CCE, Lucknow Vs. Wimco Ltd. [2007 (217) ELT 3 (SC)]; 6. CCE, Ahmedabad III Vs. Gujarat Ambuja Export Ltd. [2015 (325) ELT 209 (SC)]; and 7. Hathaway Systems (India) Pvt. Ltd. Vs CCE, Jaipur I [2016 (338) ELT 306 (Tri-Del)] 5. Learned DR argued that any goods cleared from 100% EOU will be liable to Customs duty. The CBEC vide Circular No.314/30/97-CX dated ....

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....making combed cotton/sliver will have to be considered as manufacture within the broader view of the term "manufacture" applicable to 100% EOU. Consequently, he has held that customs duty will be liable to be paid with the benefit of notification No.23/2003 (S.No.4). 7. In the case of STL Exports Ltd. a 100% EOU, the dispute was with reference to the process of galvanization carried out on pipe....