https://www.taxtmi.com/caselaws?id=95018 The Tribunal ruled in favor of the Appellant, holding that duties of Customs are not chargeable on clearances of cotton waste by a 100% export oriented undertaking to the Domestic Tariff Area. The decision was based on the interpretation of relevant notifications and legal provisions, emphasizing that the nature of duty on goods produced by 100% EOU is Central Excise Duty, and no separate Customs duty is required to be paid. The Tribunal's analysis focused on the specific provisions and notifications applicable to the case, ultimately leading to the allowance of the appeal filed by the Appellant. en-us Fri, 27 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 12:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95018 The Tribunal ruled in favor of the Appellant, holding that duties of Customs are not chargeable on clearances of cotton waste by a 100% export oriented undertaking to the Domestic Tariff Area. The decision was based on the interpretation of relevant notifications and legal provisions, emphasizing that the nature of duty on goods produced by 100% EOU is Central Excise Duty, and no separate Customs duty is required to be paid. The Tribunal's analysis focused on the specific provisions and notifications applicable to the case, ultimately leading to the allowance of the appeal filed by the Appellant. Case-Laws Central Excise Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95018