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        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.

        <h1>EPCG scheme concession: EOUs may clear goods to DTA at concessional excise duty under end use notification.</h1> Supplies by an EOU to an EPCG licence holder in the DTA count towards positive NFE. Goods cleared from EOUs under the EPCG Scheme attract Central Excise Duty equal to the effective customs duty on like imported goods after applying the end use notification, allowing EOUs to clear such goods at a concessional duty rate without any separate excise exemption notification.

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