2018 (2) TMI 851

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....aniyam, AC (AR) for the Respondent ORDER Per Bench The above appeal is filed by the appellant being aggrieved by the confirmation of demand, interest and penalties imposed under Order-in-Appeal No. 7/2006-Cus. 2. On behalf of the appellant, Ld. Counsel, J. Shankarraman submitted that another appellant M/s. Premier Cotton Textiles had filed appeal C/585/2006 arising out of the same Orde....

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....1997. The appellant contested the same on the ground that imported cotton is exempted in terms of Notification No. 53/97-Cus. dated 03.06.1997 and it does not authorize demand of customs duty except in the circumstances referred to in clause 7 of the said Notification. The same is reproduced below for proper understanding. "(7) Notwithstanding anything contained in this notification the e....

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....om the above it could be seen that once the manufactured goods which are excisable are allowed to be sold in accordance with Exim Policy no demand of customs duty can be raised. In the present case cotton waste which is cleared to DTA is an excisable goods falling under Chapter heading 52.02 of CETA, 1985. The said clearance of waste is also permissible as per para 6.8(d) of the Exim Policy 2002-0....

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....al in appeal E/585/2006 filed by the other appellant M/s. Premier Cotton Textiles observed as under:- "4. Prima facie, it does not appeal to common sense as to how without SION fixed by the EXIM Policy which governed the appellant for the purpose of import and export and also the Notification governing the appellant, as aforesaid, having no mention about any SION or percentage of wastage,....