EOU claiming benefit of exemption under notification no.8/97-CE can claim benefit under notification no.55/91 prescribing exemption from AED (Textile & Textile articles)

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..... Subject: Central Excise- Whether Additional Duties of Excise are leviable where 100% EOU is claiming exemption under Notification No. 8/97-CE, dated 01.03.1997- clarification regarding I am directed to say that representations have been received by the Board to the effect that if the EOU is claiming exemption under Notification 8/97-CE dated 1.3.97, the Central Excise Autho .....

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..... 00% EOUs from the whole of the duty of excise leviable under Section 3 of the Additional Duty of Excise (Textile and Textile Articles) Act, 1978. 5. In view of the above it is clarified that above mentioned two Notification give specific exemption from payment of excise duty under two different Acts. Hence, the assessee who is claiming benefit of the Notification 8/97-CE dated 1.3.97 will .....

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