Exemption under 2/95 requires a certificate from development commissioner. Permission letter issued by Development Commissioner can be treated as certificate
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Exemption certificate requirement: development commissioner sale permission letters now operate as the required certificate for EOU DTA clearances. The Development Commissioner's sale permission letter that covers both quantity and value of EOU/FTZ clearances into the Domestic Tariff Area shall be treated as the certificate required under Notification No. 2/95-CE, removing the need for a separate certificate and enabling pending cases to be decided in accordance with this clarification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption certificate requirement: development commissioner sale permission letters now operate as the required certificate for EOU DTA clearances.
The Development Commissioner's sale permission letter that covers both quantity and value of EOU/FTZ clearances into the Domestic Tariff Area shall be treated as the certificate required under Notification No. 2/95-CE, removing the need for a separate certificate and enabling pending cases to be decided in accordance with this clarification.
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