Home Highlights March 2013 Year 2013 This

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1. DTA clearances of the cut-flowers (non-excisable goods) - 100% EOU - words “in an amount equal to the Custom Duty leviable on such articles, as if imported, as such”...

2. 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...

3. 100% EOU - DTA clearance of cut flowers - goods produced in an EoU cannot be treated as imported goods and only excise duty under Section 3 of the Central Excise Act is...

4. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

5. 100% EOU - sale of goods in Domestic Tariff Area (DTA) without following the guidelines - it is not case of Revenue that the appellant have used any imported material...

6. 100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

7. 100% EOU - DTA clearance - Education Cess taken into account while computing the CVD element of the customs duty - there is no need to include the cess again on the...

8. 100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

9. 100% EOU - DTA Clearance - The mistake or lapse on the part of the appellant is that they have not repaid the duty foregone on the imported raw materials at the time of...

10. Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

11. 100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the...

12. Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

13. EOUs and SEZ - Post GST - In the GST regime, clearance of goods in DTA will attract GST besides payment of amount equal to BCD exemption availed on inputs used in such...

14. Payment of duty by 100% EOU - What was required to be done for the purpose of calculating duty payable by a 100% EOU was to calculate the customs duty payable (by...

15. Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT