TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether clearances made by a 100% Export Oriented Unit to holders of Advance Release Orders under Duty Free Replenishment Certificate were entitled to exemption under Notification No. 125/84-C.E. on the footing that such goods were not "allowed to be sold in India".
Analysis: The clearances to DFRC holders were treated as deemed export under the Export Import Policy and were distinguished from permitted domestic tariff area sales. On that basis, such clearances did not fall within the category of goods allowed to be sold in India. The earlier decisions relied upon by the Tribunal consistently held that goods cleared in this manner qualified for exemption under Notification No. 125/84-C.E., and the contrary view taken below was not accepted.
Conclusion: The clearances were exempt under Notification No. 125/84-C.E., the duty demand was unsustainable, and the related interest and penalty were also set aside in favour of the assessee.
TaxTMI 
TaxTMI 
