Excise exemption misuse prompts enforcement directive to prevent duty evasion by exporters and strengthen field vigilance. Misuse of Notification No. 8/97-CE occurred when a 100% Export Oriented Unit cleared cotton yarn to the Domestic Tariff Area while claiming exemption for goods allegedly produced from wholly indigenous raw materials, notwithstanding the use of imported Poly Vinyl Acetate; the Department directs field formations to be vigilant to prevent such misuse and to ensure compliance with the notification's eligibility conditions.
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Excise exemption misuse prompts enforcement directive to prevent duty evasion by exporters and strengthen field vigilance.
Misuse of Notification No. 8/97-CE occurred when a 100% Export Oriented Unit cleared cotton yarn to the Domestic Tariff Area while claiming exemption for goods allegedly produced from wholly indigenous raw materials, notwithstanding the use of imported Poly Vinyl Acetate; the Department directs field formations to be vigilant to prevent such misuse and to ensure compliance with the notification's eligibility conditions.
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