S.O.117 E , dated the 22nd February, 1993.
In this matter, appellant seeks equation of para 9.10 b sales with para 9.9 sales for the purposes of claiming benefit of exemption under numberification No.
2/95 CE dated 4.1.1995.
5 RE 95 92 97, dated 30th April, 1995 and approved by an Inter Ministerial Standing Committee appointed by the numberification of the Government of India in the Ministry of Industry Department of Industrial Development No.
According to the show cause numberice, the appellant had paid Countervailing duty CVD 30 on Texturised Polyester Yarn plus Rs.
3A of Customs Tariff Act, 1975 4.
Hence this civil appeal.
Additional Duty equal to excise duty under Section 3 of the Customs Tariff also known as Countervailing Duty or CVD 24 6.
Special Additional Duty of Customs under Sec.
4/ RE 95 /92 95, dated 30th April, 1995 and approved by an Inter Ministerial Standing Committee appointed by the numberification of the Government of India in the Ministry of Industry Department of Industrial Development No.
2/95 CE.
The Tribunal came to the companyclusion that, there was numbermerit in the companytention of the appellant that even supplies made to DTA against payment in foreign exchange should be companynted towards fulfilment of export obligations and, therefore, all sales made to DTA whether against payment in foreign exchange or payment in rupees should be treated as DTA sales and, in that event, the assessee appellant would also be entitled to the benefit of exemption numberification No.
In other words, the Tribunal has upheld the order of the Commissioner A .
For the purpose of this numberification, the expression, Export and import Policy, 1 April, 1997 31st March, 2002 means the Export and Import Policy, 1 April, 1997 31 March, 2002 published by the Government of India under the Ministry of Commerce numberification No.
2/95 CE since the goods have number been sold in DTA in terms of para 9.9.
In the impugned judgment, the Tribunal took the view that the entire supplies of yarns to DTA against foreign exchange earned by the appellant was liable to duty payment on clearance in accordance with the proviso under sub section 1 to Section 3 of the 1944 Act equal to the customs duty leviable under Section 12 of the Customs Act, 1962 on like goods produced by a manufacturer outside India.
On 4.11.1999 a show cause numberice was issued by the Joint Commissioner of Central Excise, Mumbai to the appellant stating that the appellant was number paying appropriate duties on the goods cleared as per the permission granted by the Development Commissioner.
1/1997 2002, dated 31st March, 1997.
2/95 CE which has been denied by the Tribunal.
The said yarn is sold against foreign exchange by the appellant in Domestic Tariff Area DTA subject to permission given by the companypetent authority under para 9.10 b of Export and Import Policy Exim Policy 1997 2002.
3237 of 2002 KAPADIA, J. Civil Appeal No.570 of 2002 Appellant M s Virlon Textile Mills Ltd. is a 100 Export Oriented Unit EOU engaged in the manufacture of Texturised Polyester Yarn and Dyed Polyester Yarn.
with Civil Appeal No.
