https://www.taxtmi.com/caselaws?id=91111 Goods manufactured in a 100% export oriented unit and cleared to the domestic tariff area on debonding were treated as chargeable under the proviso to Section 3, on the basis that the scheme, circulars and notifications linked such clearances to duty equivalent to customs on like imported goods. The clearance on debonding did not alter the duty character of the goods, and the Development Commissioner's role was limited to verifying compliance with scheme conditions. Exit from the export scheme without fulfilling export obligations did not attract the ordinary domestic excise rate. en-us Tue, 25 Nov 1997 00:00:00 +0530 Thu, 13 Oct 2011 18:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91111 Goods manufactured in a 100% export oriented unit and cleared to the domestic tariff area on debonding were treated as chargeable under the proviso to Section 3, on the basis that the scheme, circulars and notifications linked such clearances to duty equivalent to customs on like imported goods. The clearance on debonding did not alter the duty character of the goods, and the Development Commissioner's role was limited to verifying compliance with scheme conditions. Exit from the export scheme without fulfilling export obligations did not attract the ordinary domestic excise rate. Case-Laws Central Excise Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91111