2025 (8) TMI 168

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..... Pradyumna. G.H, Advocate For the Respondent : Mr. Rajesh Shastry, Superintendent (AR) ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is whether the Appellant being a 100% EOU is entitled for claiming the exemption under Notification No. 23/2003-CE dated 31.03.2003 for the goods cleared into DTA. 2. The brief facts are the appellant is 100% EOU and are manufacturing and exporting....

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....ounsel for the Appellant submits that the goods removed to DTA are nothing but waste generated during production of the final product. The Learned Counsel submits that the issue is settled as per the decision of this Tribunal in the matter of Commissioner of C. Ex., Hyderabad-I Vs. M/s. Aurobindo Pharma Ltd., (2010 (249) E.L.T. 415 (Tri. - Bang.) which was confirmed by the Hon'ble High Court o....

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....d Commissioner (Appeals) as per the Order-in-Appeal No. 344 dated 21.09.2022 held that the issue related to classification of spent solvents by classifying the same under Sub- Heading 29420090 of CETA and availing the benefit of exemption under Sl. No. 2 of Notification 23/2003 dated 31.03.2013 is settled in favor of the appellant. 5. The Learned Counsel also relied on the decision of the Appella....