2018 (7) TMI 975

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.... Christian, Advocate for Appellant Shri A. Mishra, AR for Respondent ORDER Per: Raju This appeal has been filed by M/s Aishwarya Plast Exports Pvt. Ltd. against order of Commissioner (Appeals). 2. Learned Counsel for the appellant pointed out that a demand show-cause notice was issued to them on two counts, firstly by holding that the appellant's DTA sale entitlement should be calcu....

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....culating 50% for DTA sale entitlement, they are allowed to include the value of deemed export also in the export. For this assertion, he relied on the following decisions: - (a) Surat Jari Pvt. Ltd. - 2014 (306) ELT 659 (T) affirmed by Hon'ble Supreme Court reported at 2014 (309) ELT A93 (SC). (b) NBM Industries - 2012 (276) ELT 9 (Guj.) (c) Nandan Synthetics Pvt. Ltd. - 2015 (315) EL....

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.... "exports". There are two categories of exports namely, physical exports, which are physically exported out of the country and the deemed exports, which are supplies made to 100% EOUs as raw materials for further manufacture and the manufactured goods being ultimately exported. The Development Commissioner has granted permission for DTA sales upto 50% in terms of Exim Policy for the DTA sales trea....

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....owed by Tribunal in the case of Nandan Synthetics Pvt. Ltd. (supra). The said decision of the Tribunal in the case of Nandan Synthetics Pvt. Ltd. (supra) was also approved by the Hon'ble Supreme Court as reported in 2015 (319) ELT A119 (SC). 4.1 In view of the above, we find that the impugned order needs to be modified to the extent that for the purpose of DTA clearance, the value of deemed....