Excise duty recovery required for DTA sales under excluded policy provision; differential customs-equivalent duty must be collected. Clearances into DTA of goods manufactured from wholly indigenous raw materials under Exim Policy paragraph 6.8(f) are not covered by the central excise notification permitting exemption; such clearances are liable to excise duty recoverable as an amount equivalent to customs duties on similar imports, and jurisdictions are directed to examine DTA sales under paragraph 6.8(f), recover any differential duty, and report details to the Board.
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.
Excise duty recovery required for DTA sales under excluded policy provision; differential customs-equivalent duty must be collected.
Clearances into DTA of goods manufactured from wholly indigenous raw materials under Exim Policy paragraph 6.8(f) are not covered by the central excise notification permitting exemption; such clearances are liable to excise duty recoverable as an amount equivalent to customs duties on similar imports, and jurisdictions are directed to examine DTA sales under paragraph 6.8(f), recover any differential duty, and report details to the Board.
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