https://www.taxtmi.com/caselaws?id=78114 Clearances by a hundred per cent export-oriented undertaking to DFRC holders against advance release orders were treated as eligible for exemption under Notification No. 125/84-C.E., because the goods were not covered by permission of the Development Commissioner to be sold in India. The notification denies exemption only where such goods are allowed to be sold in India, and supplies to DFRC holders were regarded as deemed exports under the policy. On that basis, the duty demand was held unsustainable. en-us Tue, 24 Mar 2009 00:00:00 +0530 Mon, 01 Nov 2010 22:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78114 Clearances by a hundred per cent export-oriented undertaking to DFRC holders against advance release orders were treated as eligible for exemption under Notification No. 125/84-C.E., because the goods were not covered by permission of the Development Commissioner to be sold in India. The notification denies exemption only where such goods are allowed to be sold in India, and supplies to DFRC holders were regarded as deemed exports under the policy. On that basis, the duty demand was held unsustainable. Case-Laws Customs Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78114