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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

100% EOU - The levy of duty u/s 3 of Central Excise Act, 1944 on ...


100% EOU domestic clearances subject to all duties u/s 3 of Central Excise Act, 1944, like imports.

January 10, 2017

Case Laws     Central Excise     AT

100% EOU - The levy of duty u/s 3 of Central Excise Act, 1944 on clearances effected domestically includes all duties leviable under all the statutes relevant to imported goods and, hence, domestic area clearance cannot be excused from leviability. - AT

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