https://www.taxtmi.com/caselaws?id=76259 Goods cleared into the Domestic Tariff Area by a 100% EOU were treated as excisable because they were specified in the tariff schedule, and a nil rate of duty did not remove them from excise coverage. The clearances were held to fall under the proviso to Section 3(1) of the Central Excise Act, and exemption under Notification No. 23/2003-C.E. was denied because the notification conditions and Foreign Trade Policy requirements were not met. Financial hardship was not accepted on the record. Applying the twin tests of prima facie case and undue hardship, complete waiver of pre-deposit was refused; duty was required to be deposited, while penalty and interest were stayed pending appeal. en-us Fri, 07 Aug 2009 00:00:00 +0530 Thu, 17 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76259 Goods cleared into the Domestic Tariff Area by a 100% EOU were treated as excisable because they were specified in the tariff schedule, and a nil rate of duty did not remove them from excise coverage. The clearances were held to fall under the proviso to Section 3(1) of the Central Excise Act, and exemption under Notification No. 23/2003-C.E. was denied because the notification conditions and Foreign Trade Policy requirements were not met. Financial hardship was not accepted on the record. Applying the twin tests of prima facie case and undue hardship, complete waiver of pre-deposit was refused; duty was required to be deposited, while penalty and interest were stayed pending appeal. Case-Laws Customs Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76259