2001 (9) TMI 176

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.... Gowri Shankar, Member (T)]. - Saheli Synthetics (Appeal C/398/2001) is a 100% export oriented unit at Surat. It is engaged in printing and dyeing of fabrics which it imports, predominantly for the purpose of export. It also sells part of the production in the domestic tariff area. The notice issued to it demanded duty under Section 28 of the Customs Act, 1962 on the ground that it had removed qua....

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....ationale for demanding duty on the goods under consideration under Section 28 of the Customs Act, 1962. The show cause notice does not propose to demand customs duty on the fabrics the appellant imported on any ground such as that they were not utilised in the manufacture of exported goods. Such a demand could be justified where goods are manufactured by a 100% export oriented unit in a factory in....

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.... for the calculation of duty is the customs duty payable on such goods if they were imported. The levy and collection of duty is covered to be governed by the provisions of enactments relating to Central Excise. The provisions of the Customs Act, 1962 and Customs Tariff Act, will have no application in this regard. 3. On this point, without going to the merits of the issue, we hold that the sho....