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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>Permission for DTA clearance governs duty: approved EOU removals attract customs duty, unapproved removals attract excise duty.</h1> 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.

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