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Central Excise - Highlights / Catch Notes

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100% EOU - Whether customs duty can be charged on the ...


Can Customs Duty Be Imposed on Non-Excisable Goods Sold Domestically by 100% Export Oriented Units?

September 2, 2020

Case Laws     Central Excise     SC

100% EOU - Whether customs duty can be charged on the non-excisable goods produced in India and sold in DTA by an EOU? - the appellant, having availed exemption under the notification, cannot evade customs duty on the imported inputs at the rate prescribed by the notification. - since the cut flowers are non-excisable goods, the demand for payment of customs duty had rightly been made - SC

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