2008 (4) TMI 312

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....espondent. [Order per : Archana Wadhwa, Member (J)].- As per facts on record, the appellant is a 100% EOU, engaged in manufacture of twisted yarn/dyed yarn/texturised yarn and knitted fabrics. The appellant procured duty free raw material in terms of provisions of Notification No. 53/97-Cus. and used the same in the manufacture of final product, either exported or cleared in DTA, as per the norms....

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....tted fabric is 8.59%. 3. The appellants have strongly contended that such percentage of wastage is wrongly calculated on production, whereas the same should have been calculated on the imported raw material. If so calculated, then the excess would come only in case of knitted fabrics and that too to the extent of 6.7% as against 5% laid down in the EXIM policy. It has further been contended that ....

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.... required to be recovered from the appellant. First of all, we note that the excess wastage, even if it is there, the same exceeds the prescribed norms only marginally. In any case, we find that there are no norms laid clown in the Notification No. 53/97-Cus. as regards wastage. The only requirement is that such wastage should be cleared on payment of duty. Admittedly, the appellants have cleared ....