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Central Excise - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

100% EOU - DTA clearance of cut flowers - goods produced in an ...

Case Laws     Central Excise

July 3, 2014

100% EOU - DTA clearance of cut flowers - goods produced in an EoU cannot be treated as imported goods and only excise duty under Section 3 of the Central Excise Act is payable and customs duty is not demandable - AT

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  4. DTA clearances of the cut-flowers (non-excisable goods) - 100% EOU - words “in an amount equal to the Custom Duty leviable on such articles, as if imported, as such”...

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  10. 100% EOU - Clearance of Capital goods to another EOU - appellant has not produced the original copy of the re-warehousing certificate -stay granted - AT

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  12. 100% EOU - DTA Clearance - The mistake or lapse on the part of the appellant is that they have not repaid the duty foregone on the imported raw materials at the time of...

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  15. Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

 

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