Supply form 100% EOU to DTA - If cleared with permission pay duty as customs duty under proviso to section 3(1) and if created without permission, pay normal excise duty under section 3(1)

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..... Supply form 100% EOU to DTA - If cleared with permission pay duty as customs duty under proviso to section 3(1) and if created without permission, pay normal excise duty under section 3(1)
News an .....

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..... d Press Release
Dated:- 29-9-2010

In a recent and important decision Apex Court has held that: "When the goods are cleared with the permission of the Development Commissioner, then only pro .....

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..... viso to section 3(1) of the CE Act, would be applicable". "When there is a removal to DTA without permission of the competent authority, duty is leviable under main section 3 of the CE Act, 1944" F .....

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..... or full text of judgment visit: COMMISSIONER OF CENTRAL EXCISE Versus M/S NCC BLUE WATER PRODUCTS LTD. [2010 -TMI - 77633 - Supreme Court of India] And Section 3 of the Central Excise Tariff Act, 1 .....

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..... 944 (as amended)
News - Press release - PIB .....

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