TaxTMI 
TaxTMI 
2023 (8) TMI 789
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.... into DTA in terms of Para 6.8 (e) of Foreign Trade Policy 2009-2014; the appellant had applied for adhoc Standard Input Output Norms (SION) vide Letter dated 04.07.2009 the Development Commissioner; however, the same remained to be fixed. The Superintendent, Central Excise, vide Letters dated 04.09.2009 and 28.10.2009, asked the appellants to clear the scrap, on payment of full duty, as per Section 3 of Central Excise Act, 1944 and Rule 17 of Central Excise Rules, 2002. The Department opined that as SION were not fixed, adhoc or otherwise, the appellants are not entitled for concessional rate of duty on the scrap cleared by them. The appellants cleared the scrap availing exemption Notification No.21/2002-Cus dated 01.03.2002 and Notificati....
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....3) ELT 203 (Tri. Ahmd.), [maintained by the Gujarat High Court in 2014 (307) ELT 470 (Guj.)] and affirmed by the Hon'ble Supreme Court in Commissioner Vs Meghmani Dyes & Intermediates Ltd.- 2014 (307) ELT A79 (SC) and she also relies on Kadimi Tools Manufacturing Company Pvt. Ltd.- 2018-TIOL-1829-CESTAT-CHD. 4. She further submits that extended period has been invoked in the subsequent show-cause notices which are not permissible in view of Nizam Sugar Factory-2006 (197) ELT 465 (SC). 5. Learned Authorized Representative reiterates the findings of OIO and submits a written brief explaining various provisions of the Statute and relies on Continental Engine Ltd. [E/930-932/2008-EX (SM) E/370/2009 (Principal Bench-Delhi)] and Evinix Accessor....
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....concessional rate of duty in respect of DTA clearances subject to the conditions specified in para 6.8 of the Foreign Trade Policy. Irrespective of whether the duty on the DTA clearances is paid at the concessional rate under Notification No. 23/2003-C.E. or the duty is paid without availing of this exemption on the full rate prescribed under proviso to Section 3(1), the Basic Customs Duty would have to be calculated at the rate applicable to the import of like goods into India, read with any customs duty exemption notification issued under Section 25 of the Customs Act, 1962 and if in respect of any imported goods, the effective rate of duty is nil, it is the that rate which would have to be adopted and the basic Customs duty component of ....