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TMI Blog2019 (5) TMI 1738X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that the excise duty in the case of goods supplied from 100% EOU should be equivalent to the Customs duty leviable on the goods if imported into India - In the present case also since the recipient is Served From India Scheme License Holder, if the goods is imported, will be eligible for exemption. Accordingly, the exemption available for the imported goods subject to fulfilment of the conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t filed appeal before the Commissioner (Appeals) who after analyzing the various relevant section, notification and case laws in the case of Shahjanand Technologies Pvt. Ltd., 2007 (210) E.L.T. 108 and Handum Industries Ltd., 2006 (197) E.L.T. 208 held that the supplies made from 100% is treated as deemed import, therefore, the serve from India Scheme which is applicable to the imported goods, sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Fourth Schedule to be levied . - (1) There shall be levied and collected in such manner as may be prescribed a duty of excise to be called the Central Value Added Tax (CENVAT) on all excisable goods (excluding goods produced or manufactured in special economic zones) which are produced or manufactured in India as, and at the rates, set forth in the Fourth Schedule : Provided that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of any such like goods, any duty of Customs leviable for the time being in force is leviable at different rates, then, such duty shall, for the purposes of this proviso, be deemed to be leviable at the highest of those rates. Explanation 2. - For the purposes of this sub-section, - (i) hundred per cent. export-oriented undertaking means an undertaking which has been approved as a h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be equivalent to the Customs duty leviable on the goods if imported into India. In the present case also since the recipient is Served From India Scheme License Holder, if the goods is imported, will be eligible for exemption. Accordingly, the exemption available for the imported goods subject to fulfilment of the condition, if any prescribed, the supplies made by 100% EOU will also enjoy the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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