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Central Excise - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

DTA sale by 100% EOU - once Development Commissioner giving ...


Revenue Department Can't Contest EOU's DTA Sales Approval; Deemed Exports Count Toward Sale Limits Per Development Commissioner.

December 17, 2011

Case Laws     Central Excise     HC

DTA sale by 100% EOU - once Development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value, Revenue cannot go beyond the permission and dispute it holding that for fixing the limit only physical exports and not deemed exports should have been taken into account..... - HC

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