Permission for DTA clearance governs duty: approved EOU removals attract customs duty, unapproved removals attract excise duty.
Where 100% EOU goods are cleared to DTA with the permission of the Development Commissioner, the proviso to the central excise charging provision applies and duty is payable as customs duty; removals to DTA without such permission attract liability under the main charging provision and are subject to normal excise duty.

Software classification: stored images and engineering drawings on CD ROM are data, not software, affecting tariff treatment.
Definitions of software focus on instructions and programs that enable hardware to perform computations, whereas data are non instructional information. Engineering drawings and design images on CD ROM are outputs of software and do not instruct computer hardware; therefore such recorded drawings and designs do not qualify as software and should not be classified under tariff headings meant for computer programs or interactive machine readable instructions.

Indirect tax collections rise across customs, excise and service tax, strengthening central revenue for the period under review.
Indirect tax collections for April-August 2010 rose 45.9% year on year to Rs.124170 crore, driven by Customs (Rs.51866 crore, 66.5% rise), Central Excise (Rs.49672 crore, 41.7% rise) and Service Tax (Rs.22632 crore, 19.8% rise); the figures enable comparative period analysis of receipts by tax head and inform short term revenue monitoring.

Customs valuation upheld: duty demand affirmed after finding undervaluation and misdeclaration in related party whiskey imports.
Supreme Court affirmed a departmental duty demand arising from undervaluation and misdeclaration in imports of Concentrates of Alcoholic Beverages (CABs) by a major importer, sustaining findings that CABs were imported at suppressed related party prices and that bills of entry showed overwriting and quantity misdeclaration; the demand followed a DRI investigation, two show cause notices, adjudication, appellate proceedings, and final confirmation.