Conversion to DTA from EOU - The duty demand raised on the ...

Duty Demand on Goods Conversion from EOU to DTA Dismissed; No Justification for Disallowing Credit u/s 3(1).

June 27, 2023

Case Laws Central Excise AT

Conversion to DTA from EOU - The duty demand raised on the semi-finished goods and finished goods cannot be sustained for the reason that the goods have already been exported and that too on payment of duty under Section 3(1) of Central Excise Act, 1944. As the differential duty demand by applying proviso to Section 3(1) without availing the benefit of notification has been set aside, there are no reason to uphold the disallowance of credit. - AT

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Conversion to DTA from EOU - The duty demand raised on the ...

Duty Demand on Goods Conversion from EOU to DTA Dismissed; No Justification for Disallowing Credit u/s 3(1).

June 27, 2023

Case Laws Central Excise AT

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