2017 (1) TMI 1817

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....R PER V. PADMANABHAN : The appellant is a 100% EOU engaged in the manufacture and export of automobile parts. For this purpose, they import aluminium ingots and converting them to castings which are further machined into the required automobile parts. During the course of manufacture, certain scrap gets generated which is cleared by the appellant in the Domestic Tariff Area on payment of conces....

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....Counsel appearing for the appellant as well as Shri R.K. Mishra, ld. DR. 3. Ld. Counsel submits that though no input output norms for clearance of scrap in details was fixed initially at the time of clearance of the scrap during disputed period, subsequently the DGFT has fixed the SION norms for clearance of scrap. He brought to our notice the letter dated 20.12.2004 issued by the Assistant Devel....

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....R, on the other hand, reiterates the order passed by the lower authority. 5. At the time of clearance of the scrap in DTA the SION norms were not available to the appellants. However, the same has since been fixed by the DGFT vide their letter dated 23.2.2009. The concessional rate of duty @ of 30% envisaged under Notification no. 23/2003 dated 31.3.2003 is available in cases where such scrap has....