https://www.taxtmi.com/caselaws?id=77633 SC interpreted the proviso to section 3(1) of the Central Excise Act, 1944 as applying only where Domestic Tariff Area sales by a 100% Export Oriented Unit are permitted under the export policy and authorised by the Development Commissioner. Where clearances were made into the Domestic Tariff Area without that permission, they were not sales "allowed to be sold in India" for the proviso and remained chargeable under the main charging provision. The Court followed the earlier construction of the provision and noted the consistent departmental circular. The duty liability was therefore under section 3(1), not the proviso. en-us Fri, 24 Sep 2010 00:00:00 +0530 Fri, 18 Nov 2016 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77633 SC interpreted the proviso to section 3(1) of the Central Excise Act, 1944 as applying only where Domestic Tariff Area sales by a 100% Export Oriented Unit are permitted under the export policy and authorised by the Development Commissioner. Where clearances were made into the Domestic Tariff Area without that permission, they were not sales "allowed to be sold in India" for the proviso and remained chargeable under the main charging provision. The Court followed the earlier construction of the provision and noted the consistent departmental circular. The duty liability was therefore under section 3(1), not the proviso. Case-Laws Central Excise Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77633