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        Case ID :
        Central Excise

        East Zone Tariff Conference held at Calcutta on 27/28 January, 1989 point No. 5 regarding manner of disposal of slag generated in 100% EOU - Regarding

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        Exemption of slag from 100% EOU: dumped, unsold slag in domestic area is excise exempt under the notification. Slag generated in a 100% export oriented unit and abandoned or dumped in the domestic tariff area without realisation of sale proceeds is fully exempted from excise duty under Notification No. 125/84-C.E.; field formations are to be informed.
                          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 of slag from 100% EOU: dumped, unsold slag in domestic area is excise exempt under the notification.

                                Slag generated in a 100% export oriented unit and abandoned or dumped in the domestic tariff area without realisation of sale proceeds is fully exempted from excise duty under Notification No. 125/84-C.E.; field formations are to be informed.


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