2020 (7) TMI 201

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....formulations. They were granted with the Customs Private Bonded Warehouse License and they have executed B-17 Bonds on the basis of the proposed fulfilment of conditions that were enumerated in the said bonds, under Rule 9(b), 13, 14 & 192 of erstwhile Central Excise Rules, 1944. The conditions of the Bonds were that the assessee, as obligors, shall, among others, observe all the provisions of the Customs Act, 1962, the Central Excise Act, 1944 and Rules and Regulations made thereunder as well as the Import and Export Policy, 1997-2002 & 2002-2007 as amended from time to time. The appellant has been importing and procuring indigenous raw materials/ capital goods and packing materials without payment of duty in accordance with the conditions....

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.... Therefore, duty has been demanded from the appellant. he relied on the CBEC Circular F.No.305/68/86-FTT dt.15.07.1986 and the Notification No.52/2003-Cus dt.31.03.2003 and Notification No.22/2003-CE dt.31.3.2003 to say that the said waste and scrap of the materials sold by them are not dutiable as per condition 8(ii) of the Notification No.22/2003-CE dt.31.3.2003 and condition 4(c) of the Notification No.52/2003-Cus dt.31.3.2003. He also relied on the decision of this Tribunal in the case of Sun Pharmaceuticals Industries Ltd [2019 (366) ELT 166 (Tri-Chennai)]. 4. On the other hand, learned AR submits that the waste and scrap cleared by the appellant is in the nature of re-usable and therefore, they are not entitled to claim benefit of ex....