EOU claiming benefit of exemption under notification no.8/97-CE can claim benefit under notification no.55/91 prescribing exemption from AED (Textile & Textile articles)
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Exemption entitlement for EOUs: eligibility to claim textile additional duty exemption alongside central excise exemption affirmed. Notification No. 8/97-CE exempts specified goods made in EOUs from excise duty to the extent of excess duty over like goods produced in India, while Notification No. 55/91-CE grants a full exemption from the Additional Duty of Excise (Textile and Textile Articles) for goods produced in EOUs; both notifications operate on different statutory duties and EOUs claiming 8/97-CE are eligible to claim 55/91-CE.
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 entitlement for EOUs: eligibility to claim textile additional duty exemption alongside central excise exemption affirmed.
Notification No. 8/97-CE exempts specified goods made in EOUs from excise duty to the extent of excess duty over like goods produced in India, while Notification No. 55/91-CE grants a full exemption from the Additional Duty of Excise (Textile and Textile Articles) for goods produced in EOUs; both notifications operate on different statutory duties and EOUs claiming 8/97-CE are eligible to claim 55/91-CE.
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