Appellate Tribunal grants exemption in DFRC case; EOU goods exemption under scrutiny

The Appellate Tribunal CEGAT, New Delhi granted exemption from pre-deposit in a case involving Advance Release Order (ARO) issued under Duty Free Replenishment Certificate (DFRC) for goods cleared without paying CVD. Revenue's contention about exemption not applying to goods produced by EOU requires detailed consideration.

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The Appellate Tribunal CEGAT, New Delhi granted exemption from pre-deposit in a case involving Advance Release Order (ARO) issued under Duty Free Replenishment Certificate (DFRC) for goods cleared without paying CVD. Revenue's contention about exemption not applying to goods produced by EOU requires detailed consideration.

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