https://www.taxtmi.com/caselaws?id=106537 Clearances by a 100% Export Oriented Unit into the Domestic Tariff Area were treated as subject to basic excise duty and additional excise duty under the exemption scheme as construed from Notifications No. 55/91 and No. 8/97, as modified by Notification No. 11/2000. The Tribunal noted that the earlier construction of the notifications confined Notification No. 55/91 to exports, while domestic clearances fell within the scope of the duty provisions. Reliance on the Board circular and the unit's sick-company status did not alter the liability. The exemption claim was rejected and the domestic clearances were treated as dutiable. en-us Wed, 20 Nov 2002 00:00:00 +0530 Wed, 14 Mar 2012 16:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106537 Clearances by a 100% Export Oriented Unit into the Domestic Tariff Area were treated as subject to basic excise duty and additional excise duty under the exemption scheme as construed from Notifications No. 55/91 and No. 8/97, as modified by Notification No. 11/2000. The Tribunal noted that the earlier construction of the notifications confined Notification No. 55/91 to exports, while domestic clearances fell within the scope of the duty provisions. Reliance on the Board circular and the unit's sick-company status did not alter the liability. The exemption claim was rejected and the domestic clearances were treated as dutiable. Case-Laws Central Excise Wed, 20 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106537