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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..... er 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 Authorities are insisting on payment of additional dutie .....

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..... on 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 be eligible to claim benefit under Notification 55/91-CE dated 25.7.91 a .....

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