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Central Excise - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Since the fabrics procured from other 100% EOUs free of duty ...


Duty-Free Fabric from EOUs Illegally Sold Domestically; Exemption Under Notification 125/84-C.E. Not Applicable.

November 1, 2011

Case Laws     Central Excise     AT

Since the fabrics procured from other 100% EOUs free of duty have been illicitly sold in DTA, there is no question of extending the benefit of duty exemption under Notification 125/84-C.E., as this exemption is applicable only to the goods manufactured in a 100% EOU which are not sold in DTA.... - AT

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