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<h1>The SC dismissed the appeal due to a negligible tax effect, leaving the question of law open.</h1> The SC dismissed the appeal due to a negligible tax effect, leaving the question of law open. - 2015 (324) E.L.T. A82 (SC) DTA clearance by 100% EOU - Interpretation of statutes - EXIM Policy - Revenue appeal against the decision of tribunal in [2006 (7) TMI 365 - CESTAT, CHENNAI] - Since the tax effect involved in the present appeal is negligible, leaving the question of law open, the appeal is dismissed on this ground alone. The Supreme Court dismissed the appeal due to a negligible tax effect, leaving the question of law open.
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